Book

Description

This book contains a variety of research in the field of accounting and auditing applied to the Egyptian and Saudi environments during the previous five years. The book showed multiple topics such as corporate governance, corporate social responsibility, the effectiveness of audit committees in companies, the quality of financial reports, and the impact of stock buybacks on financial performance from an accounting and economic perspective. The book also showed the mediating effect of audit quality on the quality of financial reports under an effective audit Committee. It also showed the impact of the diversity of the ownership structure in companies on the quality of auditing in Egypt and Saudi Arabia. The book also showed the role of earnings and current cash flows in forecasting future cash flows in Egyptian and Saudi companies. The book explained the impact of the diversity of the ownership structure on value relevance to accounting information.