استخدام التأمين على القوائم المالية كمدخل لتحسين حوكمة الشركات : دراسة استطلاعية لآراء عينة من مراقبي الحسايات في العراق

الملخص EN

The research aims to identify the concept of insurance on the financial statements and the importance of its use and benefits resulting from such use, and how to handle the case of conflict of interest that originates within the relation between the auditor and his customers; also indicating the role of insurance on the financial statements in achieving a better quality of auditing and financial statements with more credibility and transparency through answering the following main question (Do the financial statements of insurance contribute to improve corporate governance)? The research hypotheses were tested by analyzing the results of the field study that has been conducted for a sample of the views of auditors in Iraq regarding the possibility of the use of insurance to the financial statements in corporate governance reform.

The research has come to a group of results most important of which is solving the problem of conflict of interest that arise in relation between the auditor and his clients through the insurance on the financial statements ,better quality auditing and financial statements with more credibility and transparency.

Corporate governance reform (financial statements insurance against misleading) enable the investors to obtain the amount of insurance, as a result of wrong decisions because of financial statements misinformation