أهمية وجود لجان المراجعة في المؤسسات الإقتصادية الجزائرية ودورها في تعزيز جودة آداء المراجع الخارجي والحد من الفساد المالي
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Date
2024-12-31
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Abstract
This study aims to identify the importance of the existence of audit committees in Algerian
economic institutions and their role in enhancing the professional performance quality of external
auditors and reducing financial corruption. To achieve the study's objectives and test its hypotheses,
opinions were surveyed from a sample of accountants, audit supervisors, accounting experts, and
specialized professors in Algeria through the distribution of a questionnaire. The collected data were
subjected to statistical analysis using the SPSS statistical package.
The results of the study showed a consensus among the surveyed sample on the urgent need to
establish and adopt audit committees in Algerian economic institutions. The study also found that
audit committees play an effective role in enhancing the quality of external auditors' performance, as
well as significantly contributing to reducing financial corruption by monitoring the risks associated
with the institution's performance
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Keywords
لجان مراجعة, مراجع خارجي, فساد مالي, تقارير مالية, Audit Committees, External Auditor, Financial Corruption, Financial Reports
Citation
بوقفة، علاء. أهمية وجود لجان المراجعة في المؤسسات الإقتصادية الجزائرية ودورها في تعزيز جودة آداء المراجع الخارجي والحد من الفساد المالي. مجلة التنمية الإقتصادية. مج09. ع.02. 31 ديسمبر2024. كلية العلوم الإقتصادية والتجارية وعلوم التسيير. جامعة الوادي.