الالتزام بمتطلبات حوكمة الشركات و أثرها في جودة التقارير المالية (من وجهة نظر مدققي الحسابات الداخليين في الشركات الصناعية المساهمة العامة الأردنية)‎

الملخص EN

This study aimed to identify the extent to which Jordanian industrial Public Shareholding companies comply with the requirements of corporate governance and its impact on the quality of financial reports from the viewpoint of the internal auditors of these companies, The study was based on the analytical descriptive method through the design of a questionnaire containing (31) paragraphs that measure compliance with the requirements of corporate governance and its impact on the quality of financial reports, distributed to a sample of (50) internal auditors who represent (50) Jordanian industrial Public Shareholding companies, and after the distribution of the questionnaire and conduct the appropriate statistical analysis, The study found that Jordanian industrial joint stock companies are highly committed to the requirements of corporate governance in all its dimensions, There is also a statistically significant impact of compliance with the requirements of governance (board of directors, directors meetings, shareholders' rights, disclosure and transparency) in the quality of financial reporting.