دور حوكمة المؤسسات في تضييق فجوة التوقعات في بيئة المراجعة في الجزائر

Abstract

This study aims to examine corporate governance' s ability to narrow the expectations gap between the users of financial reports and auditors.To achieve this objective, weused a questionnaire as the research instrument, which was distributed to a sample of respondents from the economic environment of eastern southern states in Algeria. This sample is composed ofaccount managers and accounting experts as well as banks and managers in charge of conducting studies. The results show that there is a positive impact of the mechanisms of corporate governance with regard to internal audit,the Audit Committee, the External Auditor and professional organizations on narrowing the expectations gap between the users of financial reports and auditors.