اطار مقترح لتفعيل دور لجنة المراجعة کأحد الاليات الداخلية لحوکمة الشرکات في الحد من مشکلة عدم تماثل المعلومات مع دراسة ميدانية

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة کفر الشيخ

المستخلص

The research aims to suggest a framework includes some qualifications for being the role of the audit committee more effective in reducing the information asymmetry problem , and to achieve this aim have two main hypothesis testing "There is no significant effect statistically significant for activating the role of the audit committee in
reducing the problem of asymmetry of information", "There are no significant statistical differences between the views of the investigator, including with respect to activate the role of the audit committee in reducing the problem of information asymmetry "
The study found that the presence of an effective audit committee leads to the strengthening of the economic center of the organization by providing the rest of the members of the Board of Directors with adequate information and sufficient to improve the Council's decisions in the affairs of the organization management, they line official contact between members of the Board executive and non-executive directors limiting the problem of asymmetry of information within Council and reduce agency costs and the consequent tightening of the control of the Council on the organization, as the study found that there are statistically significant fundamental differences at the level (0.05) between the views of the investigator whom they (investors - preparers of financial statements - academics) on the impact of activating the role of the audit committee in reducing the problem of information asymmetry .

الموضوعات الرئيسية

المراجع

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