المستخلص: |
This study aimed to identify the impact of corporate governance on fighting against financial corruption in industrial companies listed in Amman bourse from the viewpoint of internal and external auditors. To achieve this objective the study followed a descriptive analytical approach appropriate to the nature of the study, where the questionnaire was designed as a tool for data collection, 200 questionnaires were distributed, 181 questionnaires were recovered, and Descriptive Statistics one sample t-test and two sample t-test were used to analyze the data. The study concluded that there is a significant impact of the corporate governance principles (the existence of effective framework of corporate governance, the protection of shareholders rights, the protection of stakeholders’ rights, transparency and disclosure, and board of directors responsibilities) on fighting against financial corruption. The study recommended that the general share holding companies listed in amman bourse should continue to apply institutional governance principle, commit to principles of transparency and try to guarantee the basics for an active framework for institutional governance.
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