نموذج احصائي مقترح لدور محافظ الحسابات في تفعيل حوكمة الشركات-بالتطبيق على عينة من المهنيين و الأكاديميين

الملخص EN

This study aims to measure the extent of the contribution of account governor in improving corporate governance, through a group of professionals and academics specializing in audit aspect, and propose a statistical model determines the relationship between the two variables, a questionnaire was prepared, distributed and analyzed using the statistical program (spss), and use methods descriptive and inferential statistics.

The main results of the study show that there is a statistically significant effect of adherence to code of ethics by the account governor, and examine the financial statements and the internal control system, as well as having an interactive relationship with the rest parties of governance in embodying corporate governance according a sample studying.