مجلة افاق علوم الادارة والاقتصاد
Volume 9, Numéro 2, Pages 467-485
2025-12-28
The Contribution Of Adherence To Corporate Governance Principles In Narrowing The Expectation Gap In The Algerian Auditing Environment: An Exploratory Study Of A Sample Of External Auditors In The Province Of Algiers
Authors : Bouguerra Khaled . Kebaili Mohamed .
Abstract
This study seeks to underscore the significance of corporate governance principles and the necessity of their adherence in bridging the audit expectation gap within the Algerian auditing context. It does this by talking about these principles and how they help make financial statements more credible and clearer, as well as how they help close the gap between what information users expect and what outside auditors give. The results show that there is a positive link between the principles of corporate governance and the audit expectation gap. This shows that following these principles closely can help close this gap in Algerian businesses. This conclusion was derived from interviews conducted with a sample of accountants in the province of Algiers
Keywords
External Auditors ; ; Expectation Gap ; Corporate Governance Principles
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