الآليات المحاسبية للحوكمة ودورها في الحد من الفشل المالي: دراسة ميدانية على عينة من الشركات المدرجة في سوق الخرطوم للأوراق المالية

الملخص EN

The study aimed to identify the role of accounting mechanisms of governance in reducing financial failure.

the study adopted the descriptive analytical approach, and used a questionnaire form to collect data from a sample of Sudanese banks.

to achieve the objectives of the study, the study reached the following results: it was found that there is a weak correlation between internal auditing as an accounting mechanism for banking governance and reducing financial failure in Sudanese banks.

the external audit as an accounting mechanism for banking governance has a weak effect on reducing financial failure in Sudanese banks.

the results showed a weak direct correlation between audit committees as a mechanism for banking governance and reducing financial failure in Sudanese banks.

based on the results reached.