标题：The Role of Control of Corporate Governance Mechanisms in Improving the Quality of Accounting Information and Its Impact on Developing the Performance of the External Auditor in Saudi Arabia Environment
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2016
卷号：5
期号：2
页码：98-119
DOI：10.5923/j.ijfa.20160502.04
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：This study aimed to demonstrate the impact of the application of a set of independent variables in providing and communicating information which affecting the corporate governance mechanisms and its impact on all parties concerned (the external auditor, subject of the study) as the dependent variable. The sample is derived from a Population of internal auditing managers, external auditing managers and audit committee managers at Monetary and financial companies listed on the stock exchange and office auditors in Saudi Arabia in Jeddah and Riyadh. To achieve the objective of the study, the researchers developed a questionnaire. Validity and reliability were established in the questionnaire and administrated to the sample of the study, and (100) usable questionnaires were returned and entered into the SPSS statistical software, the researcher use a number of statistical procedures in data analysis using Statistical Package for Social Studies (SPSS) & (Minitab) to identify the response rates of the sample subjects on the questionnaire's items by using Linear and stepwise regression methods to test the relationship between the dependent and independent variables of the study, besides using Spearman coefficient to clarify the link among variables, in addition to the use of Cronbach's alpha statistical to test the hypotheses of the study. The goal of this study is to strengthen and expand the previous findings by evaluating the interrelationship among all the variables of corporate governance mechanisms and the combined effects among them in audit office. And thus increase the Job Performance of the External Auditor. The results of the study indicate that there is a positive relationship between the application of corporate governance mechanisms, and the quality of the performance of the external auditor. The study recommends the need of the companies in different economic units in Saudi Arabia for applying the controls of corporate governance, with an attempt to develop a special guide in line with the conditions of Saudi Arabia economic environment.
关键词：Corporate governance mechanisms; Accounting information; The quality of the performance of the external auditor
