Document Type : Review article

Author

• Maryam Sohrabi

University of Tehran

Abstract

Corporate governance is one of the most important topics of the day and one of the topics that cannot be easily ignored. This discussion is currently the concern of all users of financial information and the output of the accounting department, i.e. financial statements and explanatory notes. This output includes all management reports and performance process and instructions. The purpose of the current research is to review the concepts of corporate governance. Corporate governance is the foundation of the company's relations with interest groups. Beneficiaries of financial information and products of the accounting department often have different goals and different demands, but they have a united opinion on one issue. That issue is accuracy, honesty and reliability of financial information. Corporate governance aligns the goals of different groups in the economic sector and tries to prevent the financial helplessness of companies and create value for the organization. In this article, the theoretical literature and basic concepts of corporate governance in economic sectors will be discussed.

Keywords

• Corporate governance
• economic enterprise
• stakeholders
• internal audit

Main Subjects

• Audit