تطوير تقارير لجان المراجعة في ضوء مبادئ الحوکمة "دراسة تطبيقية في البنوک العراقية" | ||
| المجلة المصرية للدراسات التجارية | ||
| Article 8, Volume 40, Issue 2, April 2016, Pages 325-347 PDF (696.68 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/alat.2016.217589 | ||
| Authors | ||
| احمد علي غازي صقر; يوسف ابراهيم نجم الدين خوشناو | ||
| کلية التجارة - جامعة المنصورة | ||
| Abstract | ||
| The study discusses the development of auditing committees' reports in the light of governance principles with an applied study at Iraqi banks and the study's problem is represented in the absence of criteria, instructions and structure of auditing committee report, and this affects negatively the benefit level from this report for its users, and the aim from this study is showing to what extent the auditing committee at Iraqi banks during the preparation of reports adheres to the application of governance principles, because the governance at banks may affect the development of auditing committees' reports and the activation of these reports' role. , the researcher identified and selected auditing committees at the private Iraqi banks that have been attached with annual reports as a sample of the study, with the presentation of the results of the applied study and In light of these findings, the researcher presented ten proposed guidelines with a proposed structure to prepare the audit committees' reports. The study concluded the lack of coordination and the obvious difference in size and content 3 between auditing committees' reports at Iraqi banks and non-existence of unified structure regarding content, size and essential elements at the reports, which loses it its importance in achieving the governance objectives. Auditing committees from their reports and the results of control and auditing and recommendations offered to parties related to governance, they can perform their expected role to control the work mechanisms at the bank, so the existence of a structure for the content of auditing committee's reports makes it more useful from their users. | ||
| References | ||
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1- Barbara Schöndube-Pirchegger and Jens Robert Schöndube, Reputation concerns and herd behavior of audit committees – A corporate governance problem ,”Elsevier, J. Account. Public Policy”, 2011. | ||
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