تأثير حاكمية الشركات على جودةالإفصاح المحاسبي في التقارير المالية لشركات المساهمة : دراسة ميدانية من وجه نظر مدققين الحسابات

الملخص EN

The purpose of study is to identify the impact of corporate governance on the quality of accounting disclosure in the financial reports of companies- a field study- auditors point view.

a questionnaire was prepared and distributed to the study sample

the descriptive statistics ; repetition and relative frequency used to describe the sample study.

furthermore 4 arithmetic mean and standard deviation used to clarify the description of the sample answers.

the study hypotheses were tested by using (/-test) at the significant level of(a= 0.05).the most important findings of the study is that the institutional governance does not affect the quality of accounting disclosure in financial reporting <, but there is an effect on the amount of corporate governance accounting disclosure and manner of presentation of financial statements in financial reports.

recommendations of the study has reached to a conclusion that, there are a need to increase the credibility of accounting information disclosed formulas in order to improve their quality in accordance with principles of corporate governance.