A Review Of The Literature: Arab Countries' Corporate Governance And External Auditing

Abstract

The objective of the paper is to assessment and inspect the association among Arab countries' corporate governance and external auditing. Reliable sources were used to obtain relevant material, which was then examined to find publications that matched the study's objectives. The results show that countries like Algeria and Iraq received the most papers. Articles can only last 8 years, and the bulk of them use secondary data or a time series data technique. Studies using a survey methodology had tiny samples, the majority of the respondents were accountants. The majority of studies and articles about the subject were given to listed firms. It is suggested recommended future research examine the association in other contries and use both qualitative and quantitative methods with superior sample sizes or time frames to improve generalizability.