أهمية خدمات محافظي الحسابات في الجزائر لدى الشركات المدرجة في بورصة الأوراق المالية: دراسة ميدانية

Abstract EN

This study aims to highlight the relationship between the level of the activity of the Algiers stock exchange and the level of demand for the services of account auditors.

in fact, investors in the securities of listed companies depend in their investment decisions on the financial and accounting information that this category of external auditors gives to the accounts the necessary credibility for their utility.

in order to reach the desired results of this study, we have relied on an applied study that included a survey concerning a sample of various people interested in the field of auditing, accounting and investing in financial markets, and this is after introducing various theoretical concepts and legal requirements for the subject of the study related to both the financial markets and auditing.

we have concluded through this study that the role of auditors is a pivotal role in the activity of the stock exchange in Algeria, as it is a fundamental pillar in the process of listed companies as well as evaluating their financial titles.

in addition, despite the weakness of the stock market activity in Algeria, a positive complementary relationship was reached between the level of the stock exchange activity and the level of demand for the services of account managers markets;