Al-Matari, Yahya Ali, Abdullah Kaid Al-Swidi, Faudziah Hanim Bt Fadzil Hanim Fadzil, and Ebrahim Mohammed Al-Matari. 2012. “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”. International Review of Management and Marketing 2 (4):241-51. https://mail.econjournals.com/index.php/irmm/article/view/303.