The financial performance of private hospitals in Saudi Arabia: An investigation into the role of internal control and financial accountability

• Naseem Al Rahhaleh,

  Roles Conceptualization, Data curation, Formal analysis, Investigation, Methodology, Software, Validation, Writing – original draft, Writing – review & editing

  Affiliation Faculty of Economics and Administration, Finance Department, King Abdulaziz University, Jeddah, Saudi Arabia

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• Tawfeek A. Al-khyal,

  Roles Conceptualization, Investigation, Writing – original draft, Writing – review & editing

  Affiliation Faculty of Economics and Administration, Accounting Department, King Abdulaziz University, Jeddah, Saudi Arabia

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• Abdullah Daghran Alahmari,

  Roles Conceptualization, Data curation, Investigation, Methodology, Writing – original draft, Writing – review & editing

  Affiliation Directorate of Health Affairs in Jeddah Governorate, Ministry of Health, Jeddah, Saudi Arabia

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• Mohammed Khaled Al-Hanawi

  Roles Conceptualization, Data curation, Investigation, Methodology, Project administration, Supervision, Writing – original draft, Writing – review & editing

  * E-mail: mkalhanawi@kau.edu.sa

  Affiliations Faculty of Economics and Administration, Department of Health Services and Hospital Administration, King Abdulaziz University, Jeddah, Saudi Arabia, Health Economics Research Group, King Abdulaziz University, Jeddah, Saudi Arabia

  https://orcid.org/0000-0002-8419-2219

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