The contribution of analytical procedures in supporting corporate governance: A field study in Algeria

Farouk Didaoui Mohamed () and Ismail Boughazi ()
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Farouk Didaoui Mohamed: Faculty of Economic, Commercial, and Management Sciences, University of Ain Temouchent, Algeria
Ismail Boughazi: Faculty of Economic, Commercial, and Management Sciences, University of Ain Temouchent, Algeria

Financial Internet Quarterly (formerly e-Finanse), 2024, vol. 20, issue 3, 91-102

Abstract: This study aimed to shed light on the contribution of analytical procedures (APs) to supporting corporate governance. This was achieved through a field study in which a questionnaire was created and disseminated to a random sample of external auditors in Algeria. The data collected underwent analysis using the SPSS. The study concluded that APs play a crucial role in bolstering corporate governance by analyzing the company’s continuity capability and identifying financial problems facing the companies. In addition, APs enhance the quality and efficiency of external auditing, especially considering auditing as one of the key mechanisms that support corporate governance.

Keywords: Analytical Procedures; External Audit; Corporate Governance; the company’s continuity capability (search for similar items in EconPapers)
JEL-codes: G32 G34 M42 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:finiqu:v:20:y:2024:i:3:p:91-102:n:1007

DOI: 10.2478/fiqf-2024-0021

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