The code of corporate governance in Saudi Arabia places a greater focus on social responsibility initiatives by Saudi companies and the reporting of such activities to the community. The current study examines the relationship between corporate governance mechanisms and environmental, social, and governance (ESG) disclosures amongst Saudi companies. In particular, we extend previous studies by covering unique Saudi corporate governance mechanisms (i.e., the presence of members of the royal family on the board (BROY) and of external members on the audit committee (ACEXT)), and their impact on ESG disclosure. Using 206 company-year observations for Saudi listed companies spanning the period 2010 to 2019, we find the presence of BROY and ACEXT has a positive and significant association with ESG disclosure. The findings of this study may help policymakers to develop regulations regarding corporate governance mechanisms to enhance ESG disclosure.

Only a few studies have investigated the association between the characteristics of the chief executive officer (CEO) (i.e., tenure and local or expatriate) and corporate social responsibility (CSR) reporting. Our study adds to the fledgling literature by providing new evidence from Saudi Arabia. Given the dominance of family control among Saudi Arabian listed firms, additionally, this study examined the moderating effect of family ownership on the CEO-CSR relationship. Using CSR scores from Bloomberg database from 2010 to 2019 and ordinary least squares (OLS) regression, the findings reveal that the association between CEO tenure and CSR reporting is positively significant; however, the association between CEO nationality and CSR is not significant. In addition, the findings indicate that family ownership is an important contingency factor that explains the association between CEO tenure and CEO nationality, and CSR reporting. Our study contributes to an emerging line of CSR research that investigates the effects of foreign CEOs on CSR transparency, and supports prior evidence on the benefits to investors of having long-serving CEO and the costs of family entrenchment.

The main aim of this study is to investigate the influence of institutional investors’ ownership (INOW) on firms’ environmental, social, and governance (ESG) reporting in Saudi Arabia. Using data on ESG reporting from the Bloomberg database for 206 Saudi-listed firms spanning the period from 2010 to 2019 and employing ordinary least squares regression (OLS), the results show a significant and positive association between INOW and ESG reporting. When institutional investors are classified into government and privately managed institutions, the research findings clearly show that only government-managed institutional investors (Govt_IO) are linked to ESG reporting in a positive and significant way, whereas there is no significant association between privately managed institutions (Prvt_IO) and ESG reporting. In addition, when the ESG score is disaggregated by individual pillars, we find Govt_IO is positively associated with environmental score and social score. These results suggest that the association between INOW and ESG varies depending on the types of INOW, as well as the ESG components. Even after several additional analyses, including tests for endogeneity, the main results of this study still hold.

Background: Accounting Information Systems (AIS) play a critical role in enhancing organizational efficiency and decision-making processes. Understanding the factors that influence AIS adoption is essential for organizations aiming to optimize their technological capabilities. Objective: The objective of this study is to identify the key factors influencing employees’ behavioral intentions to use Accounting Information Systems (AIS) and to examine how these intentions affect their actual use behavior. Methods: Employing a survey methodology, the research collected data on key variables. The survey, adapted from validated instruments, was distributed to a sample of 366 employees across public and private sector organizations in Saudi Arabia. SEM was used to analyze the complex relationships among these variables. Results: The results indicate that performance expectancy, effort expectancy, social influence, and facilitating conditions all have direct and positive impacts on the behavioral intention to use AIS. Additionally, Behavioral Intention positively influences AIS Use Behavior. Conclusions: The findings confirm the UTAUT model’s relevance in Saudi Arabia, emphasizing the influence of cultural factors and Vision 2030 on technology adoption. The study highlights the importance of perceived usefulness, ease of use, social support, and organizational systems in promoting AIS adoption, offering valuable insights for both theory and practice in technology management.

The successful implementation of effective data governance in universities is crucial in complementing the massive information technology (IT) developments in higher education institutions globally. Hence, to identify the enablers of IT governance, this study examined the effects of knowledge value, knowledge-oriented culture, and knowledge-sharing process on the integration of IT governance in the curriculum and the latter’s effects on academic performance and perceived employability among university students in Saudi Arabia. We used a cross-sectional approach to collect quantitative data from 280 university students and employed structural equation modelling and partial least squares to conduct the data analysis. Our results confirmed the significant positive effects of knowledge value and the knowledge-sharing process on IT governance, along with a positive significant effect of IT governance on academic performance and perceived employment. Moreover, the results revealed a direct, positive, and significant effect of academic performance on perceived employment, as well as the significant mediating effects of IT governance and academic performance between these two. Apart from extending the relevant literature, this study offers several policy implications.

Gender diversity of boards and reporting of earnings are two most debated issues in the corporate world. In this context, the paper explores how the presence of women directors on the corporate board influence real earnings management through accretive buyback programs. Using a sample of 601 firms’ observations that engage in accretive share buyback from 2010-2015, the findings reveal that existence of women directors on the board is associated with less engagement in accretive share buyback activities. We further find that firms with a higher number of independent directors are less likely to practice real earnings management through accretive buyback programs. Our paper contributes to the debate on gender diversity on boards and its influence on the utilisation of accretive buyback programs as a tool to real earnings management.