اثر تطبيق الحوكمة على تعزيز الشفافية والافصاح في التقارير المالية للبنوك التجارية في المملكة العربية السعودية

This study analyzed the impact of applying corporate governance principles on the transparency and disclosure of Saudi commercial banks published reports. The research adopted a descriptive analytical approach to test the hypotheses and achieve the objectives. The primary and secondary data were collected by a specifically designed questionnaire. The questionnaire was distributed to a random sample which included two groups: the brokerage companies’ employees and the public accountants. The percentage of respondents was 71. The statistical analysis program SPSS was used to analyze the collected data. The study concluded the following results 1) There is statistically significant differences between the opinions of the brokerage companies’ employees and the public accountants regarding the positive effects of applying the principles of corporate governance on transparency and disclosure of Saudi commercial banks published reports, especially with regards to operations of related parties and the ones with a conflict of interest. 2) There is statistically significant differences among the respondents regarding the positive effects of applying the principles of corporate governance on the Saudi financial market. 3) There is no statistically significant differences between the opinions of the respondents in terms of the positive effects of applying the principles of corporate governance on the quality of Accounting Information.