دور الحوكمة المصرفية في الحد من عدم تماثل المعلومات المحاسبية : دراسة ميدانية على فروع بنك فيصل الإسلامي ولاية الخرطوم

Abstract EN

The study dealt with the role of banking governance in reducing the asymmetry of accounting information.

The problem of the study was the lack of clarity in the role of banking governance in increasing and improving the asymmetry of accounting information.

The study aimed to clarify the role of banking governance in reducing the asymmetry of accounting information.

The study tested the following hypotheses: The internal audit of the role of banking governance helps in increasing and improving the symmetry of accounting information, the external audit of the role of banking governance helps in increasing and improving the symmetry of accounting information, and the audit committees of the role of banking governance help in increasing and improving the symmetry of accounting information.

The study population represented from the employees of the branches of Faisal Islamic Bank in the state of Khartoum, which amounted to (420) individuals, where the sample size was (200) individuals, and questionnaires were distributed to them.

The external auditor has a framework of trust between him and the users of accounting information in a way that enables the proper application of the rules of governance.

The external auditor’s familiarity with modern techniques in the audit environment leads to reducing the asymmetry of the accounting information.

The asymmetry in the information leads to the inability of investors to estimate the appropriate price for the share.

The study recommended separating a department for internal auditing and providing it with powers and authorities derived from laws and regulations to support its independence and increase its efficiency.