The impact of applying governance principles and mechanisms on ensuring the credibility of financial statements: An exploratory study of the opinions of accountants and auditors in a sample of economic enterprises

Authors

  • Salhi Nadjia University of El Oued, Algeria
  • Lassoued Abdelhalim University of El Oued, Algeria
  • Warda Chenaker University of Mohamed khider-Biskra, Algeria
  • Khaldi Farah Larbi Ben M'aidi University Oum El Boueghi, Algeria
  • Hichem Gharbi University of El Oued, Algeria

Keywords:

Board Responsibilities, Disclosure and Transparency, Internal Auditing, External Auditing

Abstract

The study aimed to analyze the impact of applying corporate governance principles and mechanisms on the credibility of financial statements. To achieve this, we selected a sample of economic enterprises in the industrial zone of Biskra as the field of study. A questionnaire was distributed to 40 executives overseeing accounting and financial functions within the sampled enterprises. The collected data was analyzed using the SPSS statistical software, employing various statistical measures. The study concluded that there is a positive correlation between corporate governance principles and mechanisms (board responsibilities, disclosure and transparency, internal auditing, and external auditing) and the credibility of financial statements. This indicates that the management of the studied enterprises is convinced of the importance of implementing the governance concept across all activities.

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Published

2024-11-26

How to Cite

Nadjia, S., Abdelhalim, L., Chenaker, W., Farah, K., & Gharbi, H. (2024). The impact of applying governance principles and mechanisms on ensuring the credibility of financial statements: An exploratory study of the opinions of accountants and auditors in a sample of economic enterprises. International Journal of Economic Perspectives, 18(11), 2699–2719. Retrieved from http://ijeponline.org/index.php/journal/article/view/748

Issue

Vol. 18 No. 11 (2024)

Section

Peer Review Articles
Copyright & Licensing

Copyright (c) 2024 Salhi Nadjia, Lassoued Abdelhalim, Warda Chenaker, Khaldi Farah, Hichem Gharbi

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