الفهرس 
الاطار العام للدراسهيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Many developed economies and emerging economies increases its concern with corporation governance through the pas few decades especially after the economic collapses and financial crisis in many states that strike many of global financial markets as south Asia crisis on 1997 in addition to collapse of many of gross global companies as a result of huge accounting and financial breaches.
On 2001 many of American companies suffered from bankruptcy, the main example of these companies was collapse and bankruptcy of Anron company which working in the field of energy. This company collapsed in unexpected speed although the financial statements expected high and continuous profits.
On 2002 worldcom company for communication collapsed which was the second largest company in this field on the globe. As a result the financial and accounting statements suffered from distrust and many attacks the honest and straightness of auditors. These breaches in the financial and accounting statements led to distrust of users in the financial statements and its is begun to search seriously for how to achieve actually financial discipline inside companies. from this point, it is started to concern with the call for application of companies control system through corporation governance concept.
On 2008 there was sever increase in the global financial crisis as a result of collapse in financial market which was a great crisis and considered the worst one from the crisis of great depression. The crisis started on September 2008 y collapsing and trips of many large companies that its headquarter locates in united states. The crisis increased rapidly to become a global crisis led to collapse of many European banks, decrease in the stock market indexes and great decrease in the purchasing power of shares and goods in all over the globe. The crisis led to a liquidity problem and a problem in financing of many organizations either in united states or Europe which led to increase calls for governmental intervention in the global economy to adjust performance of the companies.
Study problem:
The financial statements of any organization affected in any activity by the assessment issue which couldn’t be avoided due to nature of the notes. As these notes represent large percent of project assets and liabilities as the impact of the problem increase.
The accounting assessments play great role in the results of different activities. We use these assessments when there is a difficulty in accurate measure of it. The main problem in the expectation gap between assessments of value of any note and the actual value of it.
The Egyptian auditing standard that issued by the Egyptian institution of auditors and accountants determined some examples of accounting assessments as follows:
• payable revenues.
• Postponed taxes.
• Allocations related to allocate of the good inventory value and receive accounts to its achievable value.
• Losses of Under execution construction contracts.
The international auditors union specified a specific standard for these assessments which is standard (540) of auditing the accounting assessments.
Also the American standard No.(57) is the responsible standard of how to deal with these accounting assessments and the Egyptian standard No.(8) dealt with it.
Use of modern managerial accounting methods as (the targeted cost, value chains and input of cost based on activity) leads to enhance the accounting assessments.
The financial statements to be more transparent the American stock market focused on importance of accounting statements and importance of put it in a special section in the board report.
Due to the notes that subjects to assessment are the notes that give the management the greatest change in income preparing processes, the corporation governance appears as one of the adjustment and control approaches on the accounting assessments.
Corporation governance leads to decease expectation gap of the accounting assessments through the following:
1- Provide information that help the proper assessment of the note be assessed.
2- Transparency and clearance as basic aspects of corporation governance. As the clearance proper, enough and suitable and the explaining is integrated, it could achieve important part of good corporation governance.
3- Control as one of the most important parts of corporation governance. As the control is effective according to suitable measures and standards as it leads to proper assessment of the accounting data.
4- Activation of the internal auditing through tight system of internal control. Board of directors and company’s mangers should cooperate to develop it. And this system should be executed by specialized department in internal auditing.
5- Accounting supervise which should be independent from company’s management and no work should relate them as it is appointed by the general assembly of shareholders.
6- Auditing committee should consists of some of non executive board members. Its members shouldn’t be less than three.
Due to the nature of accounting assessments and accompanying uncertainty, corporation governance approach will be the most important basics that we should depend up on to adjust and audit accounting assessments through activation of internal auditor, auditing committee and board members role. They should work as one team to reach the highest quality of financial information that presented to stockholders who depend on these information to take their decisions.
Study purpose:
The researcher aims through this study to achieve many goals as follows:
A- Explain nature of the accounting assessments in general.
B- Identify responsibility of audit accounting assessments.
C- Explain importance of good presentation and comprehensive clearance to these assessments especially the important items of it to reach the required transparency in these financial statements.
D- Explain nature of expectation gap during audit of accounting assessments.
E- Try to use audit mechanisms as internal audit and audit committees in addition to cooperation with the external auditor to reach the good information that lead to the highest degree of proper assessment of accounting data.
Study importance:
The study draws its importance from the following:
A- concern of professional and scientific with corporation governance and its impact on quality of the financial statements.
B- Increase trust in the financial statements through activation of auditing the accounting assessments through corporate governance rules.
Study hypothesis:
A- There is statistically significant function relation between application of corporation governance rules and increase quality and validity of financial statements.
B- There is statistically significant function relation between mechanisms of corporation governance and activation of auditing of accounting assessments.
C- There is statistically significant function relation between application of corporation governance rules and investors behavior toward increase investment in companies.
D- There is statistically significant function relation between clearance and transparency and increase credibility of financial statements.
Study limits:
A- The study is limited to deal with impact of accounting assessments on some notes of financial status without the remain of financial statements.
B- The study is limited to role of internal auditing, auditing role and board of directors as mechanisms of corporate governance in enhance accounting assessment without other mechanisms.
C- The study is limited to audit the accounting assessments in the financial statements without other notes in the financial assessments.
Methodology:
The researcher used the inductive method: to induct some writes and literatures of the accounting thoughts related to study subject.
The researcher also used descriptive method: to describe and interpret results of the field study and test hypothesis. These are achieved through two ways:
First: Theoretical study of literatures related to the field to analyze it and benefit from it in conceptualization of theoretical and conceptual aspects of the study subject.
Second: Field study that includes design of a questionnaire.
Study plan:
This study is divided into four chapters as follows:
First chapter: The scientific rooting of corporation governance.
Second chapter: Accounting assessments and financial reports and statements.
Third chapter: Role of corporation governance in activation of accounting assessments in financial statements.
Fourth chapter: Field study
Study recommendations:
1- Work to increase concern with corporate governance rules and activation of its role due to its positive impact in support and activate auditing of accounting statements.
2- Deepening concepts and principles that imposed by the international standards of internal auditing at all auditors through held necessary qualifying training sessions.
3- Work to spread concept and culture of corporation governance at all parts related to companies in a broad way through issuing publications and instructions that organize basics and rules of proper application, mechanisms of execution and follow and uncover breaches, weakness and shortage in stages of operation and performance.
4- The necessity of continuous training and put required programs by professional societies to qualify internal auditors to perform their roles to reach the highest degree of proper assessment to increase credibility of financial statements.