أثر الدور الحكومي للجنة المراجعة على ضبط ممارسات إدارة الأرباح

Abstract EN

This study aims to identify the effectiveness and the role of the audit committee in reducing earning management.

The results show that audit committee contributes to reduction of earning management through its role in reviewing compliance with accounting methods and standards used in preparing the financial statements and assessing their quality, studying and evaluating the effectiveness of internal control system and detecting the potential manipulations, as well as supervising and monitoring of internal audit activities.