دورلجان المراجعة في رفع مستوى حوكمة الشركات

Other Title(s)

The role of audit committees in raising the level of corporate governance

Time cited in Arcif : 
1

Author

شيخي، بلال

Source

المجلة الدولية للأداء الاقتصادي

Issue

Vol. 2020, Issue 5 (30 Jun. 2020), pp.25-38, 14 p.

Publisher

M’hamed Bougara-Boumerdes University Faculty of Economic Sciences Business and Management Sciences Laboratory the performance of Algerian economic institutions in light of international dynamics

Publication Date

2020-06-30

Country of Publication

Algeria

No. of Pages

14

Main Subjects

Economy and Commerce

Abstract EN

This study aimed to define the role of audit committees within the governance system, through the role they play within this system, especially since the formation of audit committees is not legally sufficiently controlled, and it does not agree with the necessary scientific frameworks with regard to each of its composition, the number of its members and its tasks, in addition That its presence enhances the increase in the reliability and credibility of the financial statements of companies and ensure the quality of the information contained therein, as well as increasing the effectiveness of internal control systems, which increases the efficiency and level of corporate governance.

And the role of corporate governance as a system in monitoring and improving the quality of financial information contained in financial reports through its mechanisms, which are headed by audit committees, as it was created specifically for this purpose after information asymmetry has become overwhelming among the various parties used for financial reports.

American Psychological Association (APA)

شيخي، بلال. 2020. دورلجان المراجعة في رفع مستوى حوكمة الشركات. المجلة الدولية للأداء الاقتصادي،مج. 2020، ع. 5، ص ص. 25-38.
https://search.emarefa.net/detail/BIM-965633

Modern Language Association (MLA)

شيخي، بلال. دورلجان المراجعة في رفع مستوى حوكمة الشركات. المجلة الدولية للأداء الاقتصادي ع. 5 (حزيران 2020)، ص ص. 25-38.
https://search.emarefa.net/detail/BIM-965633

American Medical Association (AMA)

شيخي، بلال. دورلجان المراجعة في رفع مستوى حوكمة الشركات. المجلة الدولية للأداء الاقتصادي. 2020. مج. 2020، ع. 5، ص ص. 25-38.
https://search.emarefa.net/detail/BIM-965633

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن هوامش : ص. 37-38

Record ID

BIM-965633