حوكمة الشركات كآلية للحد من الغش والتلاعب في التقارير المالية

الملخص EN

This study aims to highlight the role of corporate governance to reduce fraud and manipulation in financial reports, and fraud and manipulation result from non-application of accounting principles, lack of disclosure and transparency, and failure to show the data and information contained in the financial reports.

and the results that have been reached are: work to adhere to the mechanisms of governance represented by the board of directors, the internal control system, the audit committees, the internal audit and the external auditor, so that this is reflected in the validity and accuracy of the financial data and reports.