The impact of the external audit profession on improving the effectiveness of Corporate governance in Algeria

Document Type : Original Article

Authors

University of Martyr Hamma Lakhdar in the Valley (Algeria)

Abstract

This study aims to know the role of accounting auditing in 
contributing to enhancing the effectiveness of corporate 
governance from the point of view of professionals and 
academics in Algeria, and in order to do this study a 
questionnaire was built and distributed to a random sample of the 
study population consisting of account governors, accountants 
and academics.
As this study found that accounting auditing contributes to 
activating corporate governance through the quality of financial 
reports that contain appropriate information that imparts 
confidence between the parties related to the company that 
express the truth of the company, as well as the principle of 
disclosure and transparency that contributes to establishing the 
principles of corporate governance through credibility Financial 
and accounting information, the more credible the company's 
financial information, the more that contributed to increasing the 
level of the principle of disclosure and transparency, meaning 
there is a strong direct relationship between accounting auditing 
and corporate governance.

Keywords

International Journal of Multidisciplinary Studies on Management, Business, and Economy
Volume 4, Issue 2
December 2021
Pages 15-31

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