أثر تطبيق مبادئ الحوكمة وآلياتها على ضمان مصداقية القوائم المالية دراسة استطلاعية لأراء عينة من محاسبي ومدققي مؤسسات اقتصادية ببسكرة

Abstract

The study aims to analyze the impact of applying the principles and mechanisms of corporate governance on the credibility of the financial statements. To achieve this, we rely on the questionnaire tool, which was distributed to 40 frameworks supervising the accounting and financial function in a sample of economic institutions in the industrial zone (Biskra). The study finds a positive correlation between the principles and mechanisms of corporate governance (the director's board responsibilities, disclosure, and transparency, internal audit, external audit) and the credibility of the financial statements, which explains the conviction of the managers of the institutions under study to apply the concept of governance in all activities.