دور لجان التدقيق كأحد آليات حوكمة الشركات في التنبؤ بالفشل المالي للشركات في العراق : دراسة أستطلاعية لأراء عينة من الأكاديمين و المهنيين

الملخص EN

Governance came (corporate governance) as a significant reaction to the images of corruption and financial scandals and collapses unprecedented.

Since governance is a step towards economic reform as well as its important role in the prediction of financial failure for companies, they are a group of active principles that contribute to the promotion of transparency and disclosure in the financial statements or the result of the accounting work, as mechanisms affect the limit of financial and administrative corruption suffered by companies or state institutions alike.

They require state transition to a new economy, accounting, and the use of new tools to address the function of the accounting system, in order to provide accounting information that meets the investors, owners and financiers needs government agencies and others all led to the development of financial and quality control methods, and also in updating the professional capabilities of workers in the fields of accounting and management in the new Iraq.

Researchers focused on highlighting the concept of corporate governance and its role in the prediction of financial failure and the impact of this role in the economic reform through the activation or strengthen the existing economic system in Iraq, by signs and principles of government companies under the criteria of the International Auditing (standard 260 standard 265 standard 570, etc.

).

a questionnaire was prepared for this research, two groups are participated in this study which they are academic and professional.

the result confirmed that audit committee have important role as one of CG mechanism in predicting the financial failure.