العلاقة بين الخصائص النوعية للمعلومات المحاسبية وقواعد الحوكمة لمجلس الإدارة (دراسة تحليلية لوجهات نظر المحاسبين والمدققين)

Abstract

         The research aims mainly to measure the relationship between the qualitative characteristics of accounting information in the industrial companies of Jordan and the rules of governance associated with identifying the responsibilities of the Governing Council and to achieve this objective approach was used descriptive analysis through the use of questionnaire, which consisted of two main first associated with the measurement of qualitative characteristics and the second axis measures the rules of governance associated with the responsibilities of the Board of Directors and by using the correlation coefficient Pearson has been determining the nature of the relationship between the two axes, and the results of the study that there is a correlation between the qualitative characteristics of accounting information and corporate governance principles and the characteristics most closely is the reliability and fewer properties linked to is property of appropriate and understanding and the researcher presented a set of recommendations of which can benefit from the information quality standards in general for the development of qualitative characteristics of accounting information, thus enhancing the coherence between the various sciences, as well as can be developed Aleacialp management responsibilities in the light of the requirements of those properties.