Proposed Entrance for Measuring Corporate Governance Technicals and Its Impact on Saudi Taxes | ||
| مجلة العلوم التجارية والبيئية | ||
| Volume 4, Issue 1, January 2025, Pages 89-106 PDF (532.29 K) | ||
| Document Type: المقالات الأصلية | ||
| DOI: 10.21608/jcese.2024.304574.1068 | ||
| Authors | ||
| Azza Helmy Mahmoud Shalaby Shalaby* ; Ahmad Abdulkareem Mohammad Al-Harkan Al-Harkan | ||
| Department of Accounting, College of Business and Economics, Qassim University, P.O.Box: 6640, Buraidah, 51452, Saudi Arabia | ||
| Abstract | ||
| The purpose of this paper is to study the activation of the role of corporate governance by applying a proposed quantitative approach to find out the effect of some elements of audit variables on accounting information reports, which is the link between the auditor and the tax inspector, and to extract the relationships that benefit and satisfy the relevant parties - the tax examiner – Design/methodology/approach all this through conducting a theoretical study and testing the research hypotheses by conducting a field study based on 170 samples from the study population, using multiple regression methods. Results: The researcher concluded, through the field study, the application of a quantitative approach through a set of governance procedures and controls in Saudi financial companies on the quality of accounting information, which increased the degree of confidence on the part of the relevant parties, and this undoubtedly proves the validity of the research hypotheses that the researcher put on sound scientific foundations. | ||
| Keywords | ||
| Quality of accounting data; Technical of corporate governance; proposed quantitative approach; tax examiner | ||
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