The contribution of analytical procedures in supporting corporate governance: A field study in Algeria-Reference-Cited by-同舟云学术

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

Published:2024-09-01 Issue:3 Volume:20 Page:91-102
ISSN:2719-3454
Container-title:Financial Internet Quarterly
language:en
Short-container-title:

Author:

Farouk Didaoui Mohamed¹^ORCID,Ismail Boughazi²^ORCID

Affiliation:

1. 1 Faculty of Economic, Commercial, and Management Sciences , University of Ain Temouchent , Algeria

2. 2 Faculty of Economic, Commercial, and Management Sciences , University of Ain Temouchent , Algeria

Abstract

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.

Publisher

Walter de Gruyter GmbH

Link

https://www.sciendo.com/pdf/10.2478/fiqf-2024-0021

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