This research aims to examine the impact of corporate governance on accounting policies and practices by highlighting the role of governance mechanisms in enhancing transparency and oversight of financial reporting. To achieve this, the researchers adopted a descriptive-analytical methodology, employing a questionnaire distributed to a sample of external and internal auditors to elicit their views on the effectiveness of governance mechanisms—namely, the board of directors, audit committees, and disclosure and transparency practices—in regulating accounting practices and improving the quality of financial statements. The survey results revealed a general awareness among auditors of the importance of applying governance in reducing opportunities for accounting manipulation and in strengthening confidence in financial information. However, certain weaknesses were identified in practical implementation, particularly concerning the efficiency of committees and disclosure mechanisms. The study concludes that corporate governance constitutes a fundamental tool for regulating accounting policies and recommends strengthening the role of boards of directors and audit committees, as well as enhancing disclosure requirements, to ensure the reliability of financial information.

Corporate, Financial, Committees, Transparency

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