The Effective Role of Corporate governance to achieve the quality of accounting information in Amman Stock Exchange

Abstract

The study aimed to clarify the mechanisms and the role of corporate governance to achieve the quality of accounting information in the Amman Stock Exchange. The study adopted the descriptive analytical approach, and the study sample consisted of shareholders and investors in the Amman Stock Exchange. The sample was chosen by the available method, and the studied sample consisted of (67) shareholders and investors. A questionnaire was developed to reach the study objective. The questionnaire included three dimensions on the quality of accounting information and its relationship to corporate governance. The questionnaire consisted of (21) items. The study concluded with a set results: The arithmetic mean value of the dimension of information quality by measuring the work of the Amman Stock Exchange was (2.74), with a standard deviation of (0.859), which is located in the medium level. The arithmetic mean value of the internal audit mechanism dimension in the Amman Stock Exchange was (3.01), with a standard deviation of (0.749) which is located in the high level. The arithmetic mean value of the dimension ‎ of accounting information quality in the Amman Stock Exchange was (2.43), with a standard deviation of (0.890), which is located in the medium level.