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

Author

Listed:
  • Farouk Didaoui Mohamed

    (Faculty of Economic, Commercial, and Management Sciences, University of Ain Temouchent, Algeria)

  • Ismail Boughazi

    (Faculty of Economic, Commercial, and Management Sciences, University of Ain Temouchent, Algeria)

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.

Suggested Citation

  • Farouk Didaoui Mohamed & Ismail Boughazi, 2024. "The contribution of analytical procedures in supporting corporate governance: A field study in Algeria," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 20(3), pages 91-102.
    • Handle: RePEc:vrs:finiqu:v:20:y:2024:i:3:p:91-102:n:1007
    DOI: 10.2478/fiqf-2024-0021
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    More about this item

    Keywords

    Analytical Procedures; External Audit; Corporate Governance; the company’s continuity capability;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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