Résumé:
In recent years , interest in the concept of corporate governance has increased in the wake of repeated
financial crises , which led to the bankruptcy of many companies , due to the spread of accounting
corruption due to the lack of application of accounting principles , lack of disclosure and transparency ,
and failure to show real data and information that express the financial condition of economic units ,
which led to a loss of confidence in the accounting information contained in the financial statements
Consequently, the accounting information lost its most important distinguishing element (its quality)
therefore,corporate governance has become the antidote to corruption,and it is considered an effective
tool to ensure the objectivity of financial reports, through a commitment to applying the principle of
disclosure and transparency. All of this confirms the existence of a closely related relationship between
the application of the principles of governance and the quality of accounting information, as they are
two sides of the same coin that affects and is affected by the other.
Currently, interest in corporate governance has increased in a remarkable way for many reasons,
perhaps the most important of which is the spread of administrative and financial corruption that many
companies have known,as well as the financial crises that affected most of the economic.
The entirety of the considerations previously mentioned had a role in accounting, as many studies and
research showed how the management of companies (Enron, world com…) took advantage of some
innovations and accounting and financial practices to cover their inability or to suggest to stakeholders
their stability and continuity , and these companies deliberately colluded with the major auditing
companies have hidden and distorted information related to operational , financial and investment
performance , which has harmed investors , financial markets and countries’ economies Therefore , this
study aims to clarify the impact of corporate governance on the quality of accounting information
contained in order to achieve this , will discuss the concept and objectives of corporate governance as
well as the principles on which it is based .
Finally, we’ll show how you contribute improving the quality of accounting. This study concluded with
a set of results, the most important of which is that the main motive for applying corporate governance
is to restore confidence in accounting information and tighten control over it through achieving
accountability and control,and striving accountability and control,and striving towards developing and
applying accounting and auditing standards, and activating the role of both the external and internal
auditor and audit committees to achieve disclosure. Transparency in this information and improving its
quality
