حوكمة الشركات كآلية للتضييق من فجوة التوقعات في مهنة المراجعة القانونية في الجزائر

Abstract

The problem of the expectations gap of the problems that sparked the interest of many researchers in the field of accounting and auditing, especially in recent years, after the failure of major international companies such as: Enron Corporation and World Com, this gap can not be ignored or claim that the expectations of users of financial statements is not realistic, but this mustto direct the efforts of researchers to study the factors that led to the existence of the gap and the work of the suggestions and constructive recommendations to narrow the gap to a minimum, before all this must be the search for mechanisms to reduce this gap, as the corporate governance have an important role in reducing this gap throughlaws and guidelines requiring auditors to carry out their duties, such as what to expect of them users of financial statements.