The Effect of Corporate Governance on Financial Reporting Quality


Authors : Fatima Ali A.Alkareem Abdulla Ahmed, MBA.

Volume/Issue : Volume 4 - 2019, Issue 1 - January

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://goo.gl/vLzbFi

Thomson Reuters ResearcherID : https://goo.gl/KTXLC3

The key aim was to assess the impact of corporate governance practices on quality of financial reporting in conventional banks in the kingdom of Bahrain. The research used a quantitative research design. The study involved 124 respondents including auditors, financial managers, and board members of conventional banks in Bahrain. A structured survey questionnaire was used for data gathering. The results showed that Corporate governance is practiced in the banking sector in Bahrain. In addition, financial reporting in the conventional banking sector in Bahrain is of high quality. Finally, among all the practices of corporate governance, only transparency and participation are significant at 0.05 while Consensus oriented and Equitable & Fair treatment are significantly correlated to indicators of financial reporting quality.

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