العنوان باللغة الأجنبية:
The Bases of Syrian Corporate Governance Due to Auditors and Inverters Viewpoints
لمحة عن المقال باللغة الأجنبية:
This paper has investigated the Syrian corporate governance bases, and its development barriers, in the course of browsing the corporate governance literature in the developed countries. It has developed eleven questions dealing with different legislative and organizational aspects that might encourage the Syrian corporate governance. These aspects were derived from the bases developed by the Syrian Commission of Financial Markets and Securities and other sources. These bases were then tested using a twelve enquiries-based questionnaire which was distributed to two samples. The first represents the certified accountants excluding the big four accounting of importance to them. 100 questionnaires were distributed to both populations. 45 responses were received from the certified accountants and 26 from the members of Damascus Industry Chamber. Generally, the respondents' views of points were in conformity with the issues addressed by this paper.