A cross-national analysis of perceptions of corporate governance principles

► We test a survey instrument in Saudi Arabia and the U.S.A. to assess governance principles. ► Results suggest that perceptions of shareholder rights are related to governance. ► Differences between Saudi Arabian and U.S. managers on constructs are identified. ► U.S. managers are found to have higher perceptions of shareholder rights. ► We contribute to the literature related to relational demography and governance.