أثر حوكمة الشركات على جودة التقارير المالية : دراسة تطبيقية على البنوك المدرجة في السوق المالية السعودية "تداول"

Abstract EN

The aim of this research is to study the impact of corporate governance on the quality of the financial reports of the banks listed on (Tadawul).

the analytical descriptive method was used through using the content analysis tool.

the study was applied on all banks that listed on (Tadawul) (10 banks in total).

The Trade Ahli Bank was excluded since it was established in 2013 while the study covers the period (2010-2019).

The results showed that the level of financial reporting quality among the listed banks on (Tadawul) is high.

Besides, there is a statistically significant effect at the level of significance (0.05≥α( of applying some mechanisms of corporate governance which are (Ownership Concentration, Board Size, Audit Committee independence) on financial reporting quality of the listed banks on )Tadawul), since these mechanisms explain 49.6% of the change in financial reporting quality and the rest is due to other factors.

the mechanisms of corporate governance including (Board Independence, CEO duality, Board meetings, Audit Committee Size, Audit Committee meetings) are not affecting the financial reporting quality.

The two variables (financial expertise or accounting of audit committee and audit quality) were excludes because they are constant variables.