دور الحوكمة في تحقيق جودة المعلومات المحاسبية في ظل تعزيز مبدأ الافصاح و الشفافية : دراسة على عينة من محافظي الحسابات و الأكاديميين

الملخص EN

This study aimed to know the role of corporate governance in achieving the quality of accounting information in light of enhancing the principle of disclosure and transparency, and on this basis the principle of disclosure and transparency is considered one of the basic principles of governance, as it has a major role in providing accounting information with the following qualitative characteristics (relevance, credibility, Comprehensibility, comparability).

To achieve the objectives of the study, a questionnaire was designed and distributed to a sample of professionals and academics in the field of accounting and auditing, as the number of the sample reached 43 individuals, and to obtain the results of the study, the descriptive analytical approach was adopted using the SPSS 25 statistical program, where the study concluded that there is a role for corporate governance in strengthening The principle of disclosure and transparency to achieve the quality of accounting information.