لجنة المراجعة كإحدى آليات حوكمة الشركات و دورها في الحد من ممارسات إدارة الأرباح

الملخص EN

The present study aims at highlighting the role of the Audit Committee as one of the main mechanisms of corporate governance in reducing earnings management practices by reviewing the most important concepts related to the Audit Committee and Governance and clarifying how the work of this committee’s can contribute to reducing negative earnings management practices.

The study showed that the Audit Committee plays an important role in reducing earnings management practices because it serves as a link between the Board of Directors and both internal and external auditors.

It also performs many tasks that enhance disclosure, transparency and reliability in financial reports.

This helps to provide a good environment to attract investment and help fight against financial and administrative corruption and prevent financial crises and collapses.