CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY

Issam MF Saltaji ()
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Issam MF Saltaji: Athenaeum University of Bucharest

Internal Auditing and Risk Management, 2016, vol. 42, issue 1, 179-186

Abstract: In the last decades, many companies are collapsed besides related frauds are more highlighted around the world. That affects the credibility of the financial and operational reports, which is supposedly supported by good governance practices. That stirs a number of regulatory institutions to present several codes that strengthen transparency and disclosures requirements in the financial reports and in the light of that the audit quality and governance standards practices are concerned by academicians and researches, therefore, the evidence of the practices of corporate governance and audit quality is presented in developed\r\n economies and they becomes a significant need nowadays. The article presents a guideline to investigate the relationship between audit quality and corporate governance.

Keywords: Corporate Governance; External Auditing; High auditing quality; Agency problems (search for similar items in EconPapers)
JEL-codes: M1 M2 M4 (search for similar items in EconPapers)
Date: 2016
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