التكامل بين حوكمة الشركات و جودة التدقيق و دوره في الحد من الفساد المالي و الإداري : دراسة ميدانية على عينة من محافظي الحسابات لولايتي سيدي بلعباس و وهران

الملخص EN

This study aims to demonstrate the role of complementarities between corporate governance and quality auditing in fighting financial and administrative corruption in Algeria, to achieve this goal, we presented and analyzed both the theoretical for corporate governance and audit quality, we have also prepared a questionnaire that was directed to a group of auditors for the provinces of Sidi Bel Abbes and Oran to find out their views on the role of complementarity between corporate governance and audit quality in reducing financial and administrative corruption in the Algerian environment.

the study concluded that there is a close correlation and a positive impact between establishing principles of governance and quality in the audit of the institution in fighting financial and administrative corruption.