THE IMPACT OF THE APPLICATION OF GOVERNANCE RULES ON THE QUALITY OF ACCOUNTING INFORMATION IN AL AHLIA CEMENT JOINT STOCK COMPANY (APPLIED STUDY ON AL-AHLIA CEMENT JOINT STOCK COMPANY)

Abstract

Governance is the tool that controls the financial and economic transactions within the economic unit, as well as the external relationship between the economic units themselves, meaning that it is a set of controls and laws that regulate the mutual economic relations between internal and external units in a manner that ensures compliance with international principles and standards. Which in turn ensures high quality accounting information that can be relied upon by the external user of that information, such as stakeholders from shareholders and investors. Accordingly, the importance of the study lies in shedding light on the knowledge of the impact of the rules of governance in achieving the quality of accounting information in the Ahlia Cement Joint Stock Company by distributing questionnaire sheets to the study sample represented by the financial employees of the Ahlia Cement Joint Stock Company, which is the same as the study community, that is, following the method of the comprehensive survey and that For the small size of the community, which does not exceed 40 financial employees, as the Statistical Program (PLS) was The complete program to study the predictive relationship between the independent variable (the rules of governance) and the dependent variable (the quality of accounting information), where the study concluded that the protection of shareholders and investors, disclosure and transparency have an impact on the quality of accounting information, while the existence of a tight and effective basis for the rules of governance It does not affect the quality of accounting information, and finally the study recommended researching the company's employees to engage in Participation in conferences, seminars and scientific workshops that are concerned with clarifying the importance of governance rules and their role in raising the quality of accounting information, as well as working to adopt an office within the company that cares and controls the application of governance rules in it. Key words: Governance Rules, Quality of Accounting Information, Al Ahlia Cement Joint Stock Company