محتوى المقالة الرئيسي

Ayad Abed Hameed aiydabd80@uomustansiriyah.edu.iq


الملخص

أصبحت حوكمة الشركات موضوعاً مهماً بعد الأزمات المالية التي حدثت في العديد من الشركات وأدت إلى انهيارها، وأثرت التطورات التكنولوجية على المحاسبة وملاءمة التقارير المالية. استخدمت العديد من الشركات مفاهيم حوكمة الشركات لاكتساب ثقة المستثمرين الذين يقدرون الشفافية ومشاركة المعلومات. الهدف من هذا البحث هو النظر في تأثير هياكل حوكمة الشركات على جودة القوائم المالية ومدى ارتباطها بنوع رأي المدقق. تظهر نتائج الدراسة أن الملكية المؤسسية لها علاقة إيجابية وهامة بجودة التقرير المالي، وأن وجهة نظر المدقق تقلل من العلاقة بين الملكية المؤسسية وجودة التقارير المالية. كما ذكر أن الملكية لها علاقة إيجابية وهامة بجودة التقارير المالية، وأن رأي المدقق ليس له أي تأثير على العلاقة بين الملكية وجودة التقارير المالية. إن هيكل مجلس الإدارة له علاقة إيجابية وهامة بجودة التقارير المالية، وليس لرأي المدقق أي تأثير على العلاقة بين هيكل مجلس الإدارة وجودة التقارير المالية. أخيرًا، حجم مجلس الإدارة له علاقة إيجابية وهامة. وتقلل تعليقات المدقق من العلاقة بين حجم مجلس الإدارة وجودة التقارير المالية.

التنزيلات

بيانات التنزيل غير متوفرة بعد.

تفاصيل المقالة

كيفية الاقتباس
Hameed, A. A. (2023). أثر آليات حوكمة الشركات على جودة القوائم المالية وانعكاسها على نوع رأي المدقق. مجلة تكريت للعلوم الادارية والاقتصادية, 18(60, 1), 59–79. https://doi.org/10.25130/tjaes.18.60.1.4
القسم
Articles

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