حوكمة الشركات وأثرها على جودة الإفصاح المحاسبي

Abstract

This study aims to recognize corporate governance and its impact on the quality of accounting disclosure Corporate governance is a tool to provide the highest quality information through the presence of the Board of Directors. Audit Committee, Risk Management Committee, Internal Auditors, External Auditors, where these mechanisms achieve transparency for the preparation of financial statements and thus provide reliability in accounting information. Accounting disclosure and transparency play a significant role in adhering to corporate governance principles. Reporting information of utmost importance to its users has a positive impact on financial markets and thus on companies' performance.This study found that corporate governance has an impact on the quality of accounting disclosure as governance principles and pillars play an important role in the development of the accounting profession and this in turn is reflected in the quality of accounting disclosure