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

Didaoui Mohamed Farouk; Boughazi Ismail

doi:10.2478/fiqf-2024-0021

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

Financial Internet Quarterly

Volume 20 (2024): Issue 3 (September 2024)

By: Didaoui Mohamed Farouk and Boughazi Ismail

Open Access

|Sep 2024

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.

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Articles in this issue

DOI: https://doi.org/10.2478/fiqf-2024-0021 | Journal eISSN: 2719-3454

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Language: English

Page range: 91 - 102

Submitted on: Apr 10, 2024

Accepted on: Aug 5, 2024

Published on: Sep 12, 2024

Published by: University of Information Technology and Management in Rzeszow

In partnership with: Paradigm Publishing Services

Publication frequency: 4 issues per year

Keywords:

Analytical Procedures,

External Audit,

Corporate Governance,

the company’s continuity capability

Related subjects:

Business and economics,

Political economics,

Economic theory, systems and structures,

Microeconomics,

Macroeconomics,

Public finance and fiscal theory

© 2024 Didaoui Mohamed Farouk, Boughazi Ismail, published by University of Information Technology and Management in Rzeszow
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 20 (2024): Issue 3 (September 2024)