Governance and Its Role in Reducing Corruption in Commercial Companies
Mots-clés :
Governance, Companies, Corruption, Control, AuditRésumé
Adopting corporate governance is an important requirement as a mechanism to reduce corruption affecting commercial companies, as the advancement of the business sector necessarily requires the effective implementation of accountability, transparency, justice, and equality. The adoption of governance ensures the regulation of corporate crimes through internal and external oversight. Undoubtedly, the adoption of governance protects the rights and interests of minorities in commercial companies from the tyranny of the majority, all to achieve the objectives for which the company as a legal entity was established.
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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.
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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.
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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.
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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.
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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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© Revue des Sciences Humaines 2025
Cette œuvre est sous licence Creative Commons Attribution - Pas d'Utilisation Commerciale 4.0 International.
