تأثير آليات رقابة الحوكمة على جودة الإفصاح المالي في السياق الجزائري

الملخص EN

The objective of this study is to consider the effect of some of the characteristics of the Board of Directors and the indicators of external audit quality such as governance control mechanisms on the quality of financial information disclosure published by a sample of 85 Algerian joint-stock companies over a period of 3 years from 2014 to 2016.

To achieve this aim, we have developed a model that links the quality of financial information with the variables related to the characteristics of boards of directors and the quality of auditing.

And using the statistical analysis program SPSS and R to test the validity of the study hypotheses.

The results of the study showed that the accumulation of functions of both, the Chief Executive and the Chairman of the Board positively affects the financial reporting information.

Likewise, the existence of reservations in the audit report negatively affects the quality of financial reporting information other variables have no effect.