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governance role of scrutiny in Multinational Companies | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 10, Issue 32, 2014, Pages 265-278 | ||
| Authors | ||
| Soad S .Gazal; Etraif L.Ismaeel | ||
| Abstract | ||
| Abstract: The role of multinational companies have increased in recent times, which represent one of the most important secretions of globalization because of its features .It helps the flow of foreign capital and the flow of the gross national product and the development of local competition with foreign companies. The role of the audit is to bring confidence and credibility to financial statements in these companies, The importance of audit has increased in these firms after the emergence of many problems which, including currency differences and the different standards in each country of these companies , hence the importance of research appear and the importance will increase if we take into account the concept of corporate governance and the different language and its role in these companies. So the study aims to clarify the nature of multinational companies and the role of the auditor in light of corporate governance. | ||
| Keywords | ||
| Governance; external audit; Multinational corporations | ||
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