Measuring the impact of the principles of applying insurance company governance on the quality of financial reports

Abstract

This research paper aims to study the impact of applying corporate governance principles on the quality of financial reports. To achieve this objective, a questionnaire was prepared and distributed to insurance companies' agencies operating in the following provinces: Ain Temouchent, Mostaganem, Tlemcen, and Oran. A total of 65 questionnaires were distributed, 59 were retrieved, and 54 were accepted. These questionnaires were analyzed using SPSS v.26.

The study's results showed that the studied insurance companies adopt corporate governance principles and have a weak impact on the quality of financial reports, mainly through the principle of disclosure and transparency.