الحوكمة ودورها في الحد من الفساد الماس بالشركات التجارية
الكلمات المفتاحية:
الحوكمة، الشركات، الفساد، الرقابة، المراجعةالملخص
إن تبني حوكمة الشركات مطلبا هاما كآلية من شأنها الحد من الفساد الماس بالشركات التجارية، لأن النهوض بقطاع الأعمال يتطلب بالضرورة تفعيل المسائلة والشفافية والعدالة والمساواة تكريسا فعليا، إذ أن اعتماد الحوكمة يضمن ضبط جرائم الشركات عن طريق الرقابة الداخلية والخارجية، ولا شك أنه بتبني الحوكمة تتم حماية حقوق ومصالح الأقليات في الشركات التجارية من تعسف الأغلبية وكل هذا حتى تحقق الشركة كشخص معنوي الأهداف التي أسست لأجلها.
التنزيلات
المراجع
1. Alexander Shkolnikov, Andrew Wilson, "Corporate Governance as a Development Tool," Article published in Publications of the International Private Enterprise Center, no year of publication.
Translation: Alexander Shkolnikov, Andrew Wilson, "Corporate Governance as a Development Tool," Article published in Publications from the Center for International Private Enterprise, publication year not provided.
2. Fundamentals of Governance (Terms and Concepts), Research published as part of the Educational Publication Series by the Abu Dhabi Governance Center, Abu Dhabi Chamber, 2014.
Translation: Fundamentals of Governance (Terms and Concepts), Research published in the series of educational publications by the Abu Dhabi Governance Center, Abu Dhabi Chamber, 2014.
3. Mohammed Al-Salehin Al-Aish, "Corporate Governance Between Law and Regulation," Article published in the International Law Journal, Faculty of Law, University of Benghazi, Libya, 2016.
Translation: Mohammed Al-Salehin Al-Aish, "Corporate Governance Between Law and Regulation," Article published in the International Law Journal, Faculty of Law, University of Benghazi, Libya, 2016.
4. Khalida Abai, "The Role of Corporate Governance Mechanisms in Achieving Quality of External Audit Services," Article published in the Economic Views Journal, University of Shahid Hama Lakhdar, El-Oued, Issue 12, 2017.
Translation: Khalida Abai, "The Role of Corporate Governance Mechanisms in Achieving Quality of External Audit Services," Article published in the Economic Visions Journal, University of Shahid Hama Lakhdar, El-Oued, Issue 12, 2017.
5. Arab Securities Union Bulletin, Issue 02, October 2015.
Translation: Arab Securities Union Bulletin, Issue 02, October 2015.
6. Ali Flak, Mariam Taybi, "The Role of Corporate Governance in Combating Financial and Administrative Corruption and Achieving Economic Development," Article published in the Economy and Development Journal, University of Medea, Issue 04, June 2015.
Translation: Ali Flak, Mariam Taybi, "The Role of Corporate Governance in Combating Financial and Administrative Corruption and Achieving Economic Development," Article published in the Journal of Economics and Development, University of Medea, Issue 04, June 2015.
7. Jamana Taherishi, "Corporate Governance...Concepts and Principles," Article published in Al-Badr Journal, University of Bechar, Volume 04, Issue 06, 2011.
Translation: Jamana Taherishi, "Corporate Governance...Concept and Principles," Article published in Al-Badr Journal, University of Bechar, Volume 04, Issue 06, 2011.
8. Law No. 10/01, dated June 29, 2010, concerning the profession of the chartered accountant, certified auditors, Official Gazette No. 43.
Translation: Law No. 10/01, dated June 29, 2010, concerning the profession of the chartered accountant, certified auditors, Official Gazette No. 43.
9. Issa Zain, Ahmad Qaed Nour El-Din, "The Ability of Auditors to Audit in Light of Electronic Information Systems," Article published in the Journal of Economic and Financial Studies, University of Shahid Hama Lakhdar, El-Oued, Issue 11, 2018.
Translation: Issa Zain, Ahmad Qaed Nour El-Din, "The Ability of Auditors to Audit in Light of Electronic Information Systems," Article published in the Journal of Economic and Financial Studies, University of Shahid Hama Lakhdar, El-Oued, Issue 11, 2018.
10. Hisham Hamdi Reda, "Administrative Reform," Al-Raya Publishing House, Amman, 1st Edition, 2011.
Translation: Hisham Hamdi Reda, "Administrative Reform," Al-Raya Publishing House, Amman, 1st Edition, 2011.
11. Ali Omar Ahmed, "The Opinion of the External Auditor on the Effectiveness of Internal Auditing (Analytical Study of the Environment of External Auditors in Libya)," Article published in the Journal of Economic Sciences, Management, and Commercial Sciences, University of Muhammad Bouduaf, M’sila, Issue 05, 2011.
Translation: Ali Omar Ahmed, "The Opinion of the External Auditor on the Effectiveness of Internal Auditing (Analytical Study of the Environment of External Auditors in Libya)," Article published in the Journal of Economic Sciences, Management, and Commercial Sciences, University of Muhammad Bouduaf, M’sila, Issue 05, 2011.
12. Xun Wu, "Corporate Governance and Corruption: A Cross-Country Analysis," An International Journal of Policy, Administration, and Institutions, 2005, 18 (2).
Translation: Xun Wu, "Corporate Governance and Corruption: A Cross-Country Analysis," International Journal of Policy, Administration, and Institutions, 2005, 18 (2).
13. John D. Sullivan, "The Moral Compass of Companies: Business Ethics and Corporate Governance as Anti-Corruption Tools," International Finance Corporation, 2009.
Translation: John D. Sullivan, "The Moral Compass of Companies: Business Ethics and Corporate Governance as Anti-Corruption Tools," International Finance Corporation, 2009
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