Determinants of the Quality of Accounting Information: The Case of Saudi Listed Companies
Ahmad Mohammed Alamri, Azzouz ZOUAOUI

Abstract
The aim of this research paper is to identify the main determinants that influence the quality of accounting information for the listed Saudi companies, using different technique and approach employed by previous literature. However, we adopt the clustering method in determining the degree of importance of the different items and the “Bayesian Modelling Average” (BMA) approach to estimate the most important determinants of the quality of accounting information divided into financial and governance factors. According to the BMA results, four variables are qualified as the most important determinants of the quality of accounting information which are Profitability, Leverage, Ownership and Manufactory followed by other variables, Audit, Petroleum, Board Size, Institutional Investor and Auditors from BIG 4, which are less important in explaining the quality of accounting information. The importance of the variables is qualified based on the post probabilities in the five best models.

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