The Moderating Role of Organizational Culture on the Relationship between Corporate Governance Dimensions and Financial Performance in Saudi Manufacturing Industry: A Theoretical Framework

Corporate governance (CG) is critical in developing a corporate culture of awareness, transparency, and openness. Despite this, previous studies have not yet reached an agreement on the most important dimensions CG implementation their correlation with financial performance non-financial companies, there scarcity that examined variables such as organisational (OC) could improve relationship firm performance, particularly countries. This paper provides brief overview implementation, which are board properties, audit committee characteristics, transparency disclosure impact developing-country manufacturing firms. Furthermore, purpose this study to look into role OC moderating variable between (board disclosure) firms A conceptual model was developed for based literature, revealing theoretical main countries' firms, notably, also theoretically demonstrated primary determinant affecting association dimension success enterprises However, explore correlations suggested model, these conclusions require survey sample executive directors country Saudi Arabia. Based findings study, contributes raising awareness among business managers countries about importance enhancing companies' performance. current regarded foundation future research studies, context CG, OC, nations.