The Impact of Activating Joint Auditing Mechanisms on the Quality of Financial Statements for Joint-Stock Companies

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Habita Kaoukab

Abstract

This research investigates the influence of implementing joint audit mechanisms on the quality of financial statements as dictated by the Algerian Shareholding Companies' Financial Accounting System (SCF). Utilizing a descriptive-analytical approach, the study encompasses a sample of 152 accounting and management professionals from the southeastern provinces of Algeria, including El Oued, Ouargla, Biskra, and Ghardaïa, in the year 2024.


The analysis leverages SPSS statistical software to evaluate and verify the study's hypotheses. The results demonstrate a statistically significant effect of joint audit mechanisms on the quality of financial statements in Algerian shareholding companies.

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How to Cite
Habita Kaoukab. (2024). The Impact of Activating Joint Auditing Mechanisms on the Quality of Financial Statements for Joint-Stock Companies. European Economic Letters (EEL), 14(3), 145–160. Retrieved from https://www.eelet.org.uk/index.php/journal/article/view/1760
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