أثر تطبيق حوكمة الشركات على جودة المعلومات السياسية

Abstract

This study aims to highlight the importance of corporate governance in achieving the quality of accounting information and how to benefit from it to reduce the spread of accounting corruption through internal and external mechanisms of corporate governance. The employees in the Directorate of Electricity and Gas Distribution in Ain Temouchent, and the study reached a set of results, the most important of which is the presence of a close and positive correlation between the governance mechanisms applied in the institution and the level of quality in the accounting information, and the accounting information in the institution is characterized by quality and reliability.