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Purpose – The purpose of this paper is to draw together available data as a means of comparing the state of corporate governance in five countries; Kuwait, Bahrain, the United Arab Emirates, Qatar and Oman. This comparison provides a basis for analyzing the efficacy of corporate governance and government regulation in the region. Design/methodology/approach – The authors construct a measure of corporate governance using the OECD's 2005 survey data, which includes these and many other countries in the sample. The authors analyze the resulting measures in the light of ongoing institutional developments in each country. Findings – Based on the corporate governance measurement scale, Oman is the clear leader among the five countries, followed by Kuwait and the United Arab Emirates. Bahrain and Qatar rank fourth and fifth, respectively. Originality/value – This paper adds value by transforming the data in the OECD survey, thus adding to the limited information available on corporate governance and related issues in the Arabian Gulf.

Item Type:	Refereed Article
Research Division:	Commerce, Management, Tourism and Services
Research Group:	Accounting, auditing and accountability
Research Field:	Auditing and accountability
Objective Division:	Economic Framework
Objective Group:	Measurement standards and calibration services
Objective Field:	Measurement standards and calibration services not elsewhere classified
UTAS Author:	Maguire, WAA (Dr William Maguire)
UTAS Author:	Willett, RJ (Professor Roger Willett)
ID Code:	83574
Year Published:	2013
Deposited By:	Accounting
Deposited On:	2013-03-19
Last Modified:	2017-11-20
Downloads:	381 View Download Statistics