The Impact of Corporate Governance on Accounting Information System and Credit Risk: A Literature Review

Sobhy, Omnia; Abd El Monsef, Abdel Atty; Nabil, Ahmed

doi:10.21608/jces.2023.304621

The Impact of Corporate Governance on Accounting Information System and Credit Risk: A Literature Review

نوع المستند : المقالة الأصلية

المؤلفون

¹ Department of Accounting, Faculty of Commerce, Cairo University, Egypt.

² Professor at Department of Accounting, Faculty of Commerce, Cairo University, Egypt.

10.21608/jces.2023.304621

المستخلص

The purpose of this paper is to review the literature on how the Corporate Governance of a firm effect accounting information system and Credit risk. This paper reviews how corporate governance has developed over time reflecting different relationships with various contextual factors through analysing and synthesizing extant accounting information systems and credit risk literature. Review of relevant papers reporting empirical results (quantitative and qualitative) published in various accounting journals during the period of 2001 to 2022. The review revealed that most of the studies agreed that corporate governance mechanisms play a role in improving the quality of accounting information by supporting the functions of the board of directors, and audit committee. Insights generated from the current study highlight the critical influence of corporate governance on credit risk because corporate governance had been effective in reducing credit risk. This review contributes to existing corporate governance literature by reviewing and analysing: first, previous studies that have attempted to explain the relationship between corporate governance and the accounting information system from a single perspective (i.e., audit committee, board of directors), Second, the current study explores the impact of corporate governance on credit risk.

الكلمات الرئيسية