أثر التكامل بين تطبيق قواعد الحوكمة و جودة التدقيق في ضبط ممارسة إدارة الأرباح : دراسة تطبيقية

Abstract EN

This study aimed the detect the impact of the integration between the rules governance application and the audit in controlling practice of earnings management quality, To achieve these objectives, questioner was developed for the purpose of data collections, and it was distributed to (94) of study population, (80) single are underwent a study representing (85 %).The study achieves a lot of results such as: There is a positive effect of a statistically significant integration between the application of the rules of corporate governance and audit quality in controlling the practice of earnings management ,The absence of integration between the rules governance application and the quality of audit shows non-reality of the accounting system output, It promotes the existence of a complementary relationship between the rules governance and the quality auditing the principle of acceptability, And finally address weakness points of the totalitarian performance of the company.

The study ended with some recommendations to financial managers, accountants and external auditors, such as: The necessity to use sufficient evidence, presumptions, and proofs to demonstrate the financial statements fairly and expressively, this fairly and expressively, this limiting the intervention earnings management changes their content and assess the efficiency and effectiveness of the financial and administrative systems governing the practice of earning managements.