Paper Title
CORPORATE GOVERNANCE ON THE QUALITY OF ACCOUNTING INFORMATION IN COMMERCIAL BANKS IN JORDAN
Abstract
Abstract - Interest in corporate governance has increased remarkably for many reasons. Perhaps one of the most important is the widespread administrative and financial corruption experienced by many banks, as well as the financial crises that have affected most economic aspects in various countries of the world, including Jordan, the consequences of which continue to continue today. There are also some doubts about the aim of many major international banks' resorting to mergers. All the considerations mentioned above have played a role in accounting. "Many studies and research have shown how banks' management has exploited certain accounting and financial innovations and practices to cover their deficits or to imply to stakeholders their stability and continuity. Those banks, in collusion with major audit firms, concealed and distorted information related to operational, financial, and investment performance, damaging investors, financial markets, and States' economies. Therefore, this study aims to illustrate the impact of governance on the quality of the accounting information contained in the financial reports. To achieve this, we will discuss the concept and objectives of governance as well as the principles on which it is based. Finally, we will indicate how it contributes to improving the quality of accounting information. This study has produced a series of findings, the most important of which being that the primary motivation for the application of corporate governance is to restore confidence in and control over accounting information through accountability and oversight, to seek to develop and apply accounting and auditing standards, and to activate the roles of external and internal auditors and audit committees to achieve disclosure, transparency, and quality
Keywords - Governance, Banks, Corporate