دور حوكمة الشركات في تحقيق جودة المعلومة المحاسبية : دراسة ميدانية في مجموعة من المؤسسات بولاية الوادي

الملخص EN

This study aims to highlight the role of corporate governance in information by appling a set of principles and mechanisms for corporate governance in a proper and effective manner, the most important of which are internal audit.

the board of directors, .

and the external audit and review committee, in order to fulfill the desired purpose or quality of information, which is a fundamental factor in decision making for its users in light of the nature of this study and the goals it seeks to achieve, the descriptive and analytical method was used, relying on the method of the questionnaire that was distributed to the population of the study, the study found a close and positive correlation between the company's governance mechanisms and the quality level of accounting information.