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Author

Hour Al-Mubarak

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Review Open access 2026

The role of internal auditors in corporate social responsibility disclosure and its effect on financial performance: Evidence from Saudi financial institutions

This study investigates the contribution of internal auditors to the enhancement of corporate social responsibility (CSR) disclosures along with the subsequent impact on the financial performance of firms that are listed on the Saudi Exchange (Tadawul). In the wake of government reforms set forth in Saudi Vision 2030,...

Hour Al-Mubarak, H. Elnafabi · 0 citations

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