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Volume :24 Issue : 3 2017      Add To Cart                                                                    Download

Relationship between Financial Statements’ Transparency and Regulatory Environment, External Auditor and Company's Board of Directors Size: Content Analysis of Financial Statements of Insurance Companies in Gulf States

Auther : Ali A. Alnodel

This study aims to investigate whether there is a relationship between the level of transparency of financial statements of insurance companies and the regulatory environment, external auditor, and size of the company's board of directors in KSA, UAE and Qatar. It employs content analysis approach to examine 323 financial statements published by 68 insurance companies during 2009-2014. The regression results show a significant relationship between the level of financial statement's transparency and the regulatory environment and external auditor, as well as company's size and profitability. The study recommends stimulating governmental regulations and auditing practices in order to improve transparency of financial reporting.

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Nov 19, 2019

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