تطبيق مبادئ حوكمة الشركات ودورها في الحد من الفساد بشركات المساهمة العامة الجزائرية – دراسة حالة ولاية بسكرة – الجزائر .

Abstract

The aim of this study is to identify The role of the principles of corporate governance in reducing corrupt practices in Algerian public shareholding companies. . For achieving this, the tow researchers have selected a random sample of 120 workers among the community of study ,represented by internal auditors ,external auditors and managers in Biskra public shareholding companies that are 13 companies as a whole. The study found the following: Algerian public shareholding companies apply the principles of corporate governance which are: ensuring the existence of a basis for an effective framework for corporate governance, the role of stakeholders in corporate governance, disclosure and transparency and equal treatment of shareholders. From the perspective of internal auditors ,external auditors and managers ,there is a relationship between the application of the principles of corporate governance and reducing corrupt practices in Algerian public shareholding companies.