مجلة الاقتصاد والبيئة
Volume 9, Numéro 1, Pages 356-375
2026-05-01

The Quality Of Financial Statements Under Accounting Governance: A Field Study Of A Group Of Algerian Economic Institutions



Authors : Adda Benattia Mohamed Cherif . Tahah Fadila .

Abstract

The purpose of this study is to determine the level of financial statement quality under accounting governance among Algerian economic businesses. To accomplish this goal, a questionnaire was created as the research measurement tool, consisting of 32 statements separated into two primary categories. It was distributed to a sample of the study population, which included accountants, internal auditors, board members, accounting and finance department employees, certified public accountants, and statutory auditors from several Algerian economic enterprises located in the country's eastern provinces. The descriptive-analytic approach was used to test the study hypotheses. Accounting governance has a statistically significant effect (α ≤ 0.05) on the quality of financial statements for Algerian economic companies using the Financial Accounting System.

Keywords

Financial statement quality ; economic enterprises ; accounting governance

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