Statutory Audit Accounting Information Reliability Guarantor
| المصدر: | مجلة بحوث الإدارة والاقتصاد |
|---|---|
| الناشر: | جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Mokdad, Soraya (Author) |
| المجلد/العدد: | مج6, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | مارس |
| الصفحات: | 265 - 277 |
| ISSN: |
2676-184x |
| رقم MD: | 1456829 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
National Accounting | Auditor | Information Asymmetry | Companies | Algeria
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
This article focuses on a bibliographical version, which revives the concept of audit from its definition, history and role in economic development. In addition, it deals with the role of the auditor and the reform of state accounting as well as the standards, which were adopted by Algeria and inspired by the International Accounting Reference System. This article covers the constraints encountered by the auditor as well as the alternatives proposed for optimizing its contribution to company boards of directors. With regard to information asymmetry at the company level, the intervention of the auditor could mitigate the said asymmetry and contribute to resolving agency conflicts, considered a major obstacle to the development and sustainability of companies. |
|---|---|
| ISSN: |
2676-184x |
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