The Conceptual Framework of Corporate Governance and Its Importance from the Perspective of Auditors

Abstract

The study examines the evolution of corporate governance and its critical role in enhancing institutional performance, particularly in the face of global economic challenges and financial crises. The research aimed to assess the level of attention auditors in Algeria give to corporate governance principles. A descriptive-analytical method was employed, gathering and analyzing data from a sample of auditors and accountants. Data collection was carried out through questionnaires, which were subsequently analyzed using SPSS software to ensure accuracy. The results indicated a significant interest in corporate governance principles among auditors, with a positive correlation between this interest and the effectiveness of governance implementation within companies. The study concludes that the activation of corporate governance principles significantly improves institutional performance, increases investor and stakeholder confidence, and contributes to the long-term sustainability of companies. The study recommends strengthening the application of governance principles to ensure transparency and accountability in corporate management.