حوكمت الشركات و دورها في تحقيق جودة المعلومات المحاسبية

Abstract

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