دور الأجهزة الرقابية في تطبيق قواعد الحوكمة و أثرها على الإفصاح و جودة التقارير المالية : دراسة تطبيقية في الشركات المساهمة العاملة في سوق العراق للأوراق المالية

الملخص EN

The aim of the research is to identify the concept of governance, its principles and rules, and its impact on accounting disclosure and the quality of financial reports, as the concept of governance was defined, defined, principles, goals and rules in light of international and Arab organizations and their activation, and the intellectual framework for the concept of governance and the possibility of benefiting from it in institutions operating in the Iraqi environment that suffer from Weakness in performance and the spread of the phenomenon of administrative and financial corruption, with a clarification of the role of the Board of Auditing and Auditing profession as the external auditor of these institutions.

The researcher used the descriptive analytical approach through collecting data through a questionnaire prepared by the researcher for this purpose to achieve the goal of the research and assess the level of governance in Iraqi institutions, and the research reached a set of conclusions, the most important of which is to formulate a comprehensive framework for the system of governance in Iraqi institutions, and that the adoption This system increases the efficiency of the performance and effectiveness of external and internal controls, and enhances the public's confidence in the oversight bodies in preserving public money.

The most important recommendations of the research are the need to deepen concepts and adhere to the rules of the governance system (disclosure, justice, independence, responsibility, issues, Equity, social responsibility), and the need for specialized committees problem for this purpose to pursue the principles of applications and governance rules, as well as re-consider the powers and responsibilities and functions of the external auditor and the characterization of removal of the relationship of each of the Board of Directors and committees external audit and investor owners.