دور مجلس الإدارة باعتباره كألية رقابية في محاربة الغش المالي و المحاسبي في المؤسسات الاقتصادية الجزائرية

الملخص EN

The research aims to examine to what extent the board of directors' role is effective as a monitoring mechanism in combating financial and accounting fraud in Algerian economic institutions.

the study population contains practitioners in the profession of auditing in Algeria, including auditors, accountant experts, inspectors of the general inspectorate of finance, judges of the accounting council, and the agents working for audit offices in Algeria.

the questionnaire was used to collect preliminary data.

the study concluded that there is a positive statistically significant relationship between the supervisory role of the board of directors and the financial and accounting fraud in Algerian economic institutions; besides this was confirmed by testing the hypothesis.

it was also reached to demonstrate this relationship as a direct one in terms of combating fraud in the case of activating the board of directors' role and vice versa.

the study recommended the availability of many factors that help and contribute for activating the supervisory of the board of directors role, or its limitedness reflected negatively on its control role, hence this case creating opportunities for engaging in fraudulent events.