دور المقومات الشخصية للمدقق الخارجي في تفعيل حوكمة المؤسسات -دراسة ميدانية

الملخص EN

This study aims to address the role of the personal components of the external auditor in activating corporate governance, particularly in light of the emergence of the ethics problem in the professional arena, by understanding the relationship between the personal components of the external auditor and corporate governance through the use of a questionnaire distributed to a sample of external auditors in the south west region.

After statistically analyzing the data with the SPSS24 program and testing the study's hypothesis with linear regression, the study concluded that the personal components (independence, scientific qualification, and practical experience, providing the necessary professional care) are among the requirements of the external audit profession to activate the Corporate governance