Abstract
The purpose of public research this study was to analyze factors (competition and strategy) which influence or determine the governance structure of (SMF) and effectiveness of government agencies (improved performance and earnings quality by minimizing the likelihood of earnings management) in a theoretical and conceptual framework the official version by the structural equation modeling (SEM) is The specific objectives of this study: 1) implementation of actions and conceptual framework and development model to firms as a case study for images, practical research and discussion in this study developed and 2) analysis of the case study results and the relatively longer countries and studies to make a general conclusion contingency theory. However, it failed to provide any strong evidence on the relationship between corporate governance and performance. The findings show that It is dominated by an approach based on corporate ethics, corporate governance highlights the role of financial control.
Highlights
Recent corporate financial scandals have highlighted the role of corporate governance mechanisms and that of external auditors who are considered a guarantor for the reliability of financial reporting
Total debt divided by total assets. These findings suggest that business competition as an environmental factor and organizational strategies as an effective corporate governance structure
It could lead to its corporate governance structure
Summary
Recent corporate financial scandals have highlighted the role of corporate governance mechanisms and that of external auditors who are considered a guarantor for the reliability of financial reporting. The paper is organized as follows: it discusses the theoretical background of the relationship between corporate governance mechanisms and the choice of higher quality auditor, followed by the presentation of the research methodology and empirical models. Key parties involved in corporate governance include stakeholders such as the board of directors, management and shareholders External stakeholders such as creditors, auditors, customers, suppliers, government agencies, and the community at large exert influence. Disclosure and transparency: [28, 29] Organizations should clarify and make publicly known the roles and responsibilities of board and management to provide stakeholders with a level of accountability They should implement procedures to independently verify and safeguard the integrity of the company's financial reporting. Many studies including [20, 19, and 1] suggest that the size of the audited firm is a crucial determinant of the choice of a reputed auditor
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