LEADER |
01872nam a22002177a 4500 |
001 |
2202167 |
041 |
|
|
|a eng
|
044 |
|
|
|b الجزائر
|
100 |
|
|
|9 623468
|a Mokdad, Soraya
|e Author
|
245 |
|
|
|a Statutory Audit Accounting Information Reliability Guarantor
|
260 |
|
|
|b جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
|c 2024
|g مارس
|
300 |
|
|
|a 265 - 277
|
336 |
|
|
|a بحوث ومقالات
|b Article
|
520 |
|
|
|b 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.
|
653 |
|
|
|a التنمية الاقتصادية
|a المحاسبة الوطنية
|a المعلومات المحاسبية
|a النظام المرجعي
|
692 |
|
|
|b National Accounting
|b Auditor
|b Information Asymmetry
|b Companies
|b Algeria
|
773 |
|
|
|4 الإدارة
|4 الاقتصاد
|6 Management
|6 Economics
|c 015
|e Management & Economics Research Journal
|f Mağallaẗ buḥūṯ al-idāraẗ wa al-iqtiṣād
|l 001
|m مج6, ع1
|o 2063
|s مجلة بحوث الإدارة والاقتصاد
|v 006
|x 2676-184x
|
856 |
|
|
|u 2063-006-001-015.pdf
|
930 |
|
|
|d y
|p y
|q n
|
995 |
|
|
|a EcoLink
|
999 |
|
|
|c 1456829
|d 1456829
|