This paper explores the attitudes of accounting students toward knowledge sharing at Umm Al-Gura University for the academic year 2013-2014. The study explored knowledge sharing among 202 accounting students at Umm Al-Gura University in session during the 2013- 2014 academic year. Primary data came from a 3-item questionnaire collected from students; secondary data were source from scholarly publication. Descriptive statistics was used. The findings of this study revealed that the students had a medium to high degree of positive attitude toward knowledge sharing. The students had a positive perception of the use of knowledge sharing in supporting their education. The findings are essential for several stakeholders, such as university policymakers, lecturers, and the students, to provide a deeper understanding of knowledge sharing at the university education level. The findings may encourage policymakers at the university and the classroom levels to organize activities that promote knowledge sharing such as seminars, symposiums, or knowledge sharing exercises during the classroom hours to raise the students’ knowledge sharing behavior and enhance education. The results of this study should be useful to policy makers at the university level and the classroom level as there is a positive attitude in disseminating knowledge in the higher educational setting.

This paper examines whether the combination of risk management and audit committee functions are associated with audit report lag. Audit report lag is considered an important aspect of the financial reporting. The financial reports are the main source of information for shareholders through which they make their decisions and it assists in reducing the information asymmetry. As the internal control mechanisms substitute the external ones, the internal board committees formed by the board of directors can reduce the audit work and, consequently, reduces the audit report lag. A key committee is the risk management committee. This paper examines whether the combination of risk management and audit committee functions are associated with audit report lag. We posit that a combination of such functions in one committee refereed as audit committee affects the audit report delay. Data were obtained from 198 manufacturing companies listed on the Saudi Stock Exchange (Tadawul) for the years 2016-2018. A pooled OLS regression analysis shows that a combination of risk management and audit committee functions in a stand-alone committee named “audit committee” is associated with longer audit report lag. The outcomes suggest companies should prioritize the establishment of standalone risk management committee with activities separated from those of audit committees.