The modes of governance and their impact
on the quality of the financial information and the diligence of the auditor
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Corporate governance is only one element of the general environment in which companies operate and depends on the legal, regulatory and institutional framework in place within the company. Indeed, the mode of governance applied within the company has an impact on the effectiveness of the good governance practices put in place, hence the mode of governance can have a direct influence on the quality of financial disclosure to markets and shareholders. Each governance model has its own specificities which, when combined with the specificities of the company and its governance environment, have a ...
Corporate governance is only one element of the general environment in which companies operate and depends on the legal, regulatory and institutional framework in place within the company. Indeed, the mode of governance applied within the company has an impact on the effectiveness of the good governance practices put in place, hence the mode of governance can have a direct influence on the quality of financial disclosure to markets and shareholders. Each governance model has its own specificities which, when combined with the specificities of the company and its governance environment, have a significant influence on the financial reporting process, which in turn influences the quality of financial reporting, and consequently the external auditor, i.e. the statutory auditor, will be obliged to perform specific due diligence as he/she deems necessary in response to the risks of manipulation of financial reporting that he/she has detected.
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