The impact of the external audit profession on improving the effectiveness of Corporate governance in Algeria | ||
| International Journal of Multidisciplinary Studies on Management, Business, and Economy | ||
| Volume 4, Issue 2, December 2021, Pages 15-31 PDF (1.05 M) | ||
| Document Type: Original Article | ||
| DOI: 10.21608/ijmsbe.2021.233405 | ||
| Authors | ||
| Saleh Hamidato; Bilal Nassira; Sara Messi | ||
| University of Martyr Hamma Lakhdar in the Valley (Algeria) | ||
| Abstract | ||
| This study aims to know the role of accounting auditing in contributing to enhancing the effectiveness of corporate governance from the point of view of professionals and academics in Algeria, and in order to do this study a questionnaire was built and distributed to a random sample of the study population consisting of account governors, accountants and academics. As this study found that accounting auditing contributes to activating corporate governance through the quality of financial reports that contain appropriate information that imparts confidence between the parties related to the company that express the truth of the company, as well as the principle of disclosure and transparency that contributes to establishing the principles of corporate governance through credibility Financial and accounting information, the more credible the company's financial information, the more that contributed to increasing the level of the principle of disclosure and transparency, meaning there is a strong direct relationship between accounting auditing and corporate governance. | ||
| Keywords | ||
| Accounting auditing; corporate governance; disclosure and transparency | ||
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