The impact of corporate governance and supply chain management on the accounting and auditing environment

The purpose of this study is to investigate the effect of Corporate Governance and Supply Chain Management on the Accounting and Auditing Environment. The spatial scope of the research includes companies which are admitted to the Tehran Stock Exchange. This research is based on objective, applied and descriptive method, and the realm of time is between 2011 and 2016. | 367 Int. J Sup. Chain. Mgt Vol. 8 No. 1 February 2019 The Impact of Corporate Governance and Supply Chain Management on the Accounting and Auditing Environment Maytham Hazim Azeez Khuzaae1 Zina Adnan Kareem Almihna2 Alaa Awad Kadhim Al-bdairi3 1 Department public Health College of Veterinary medicine University of Al-Qadisiyah Al Diwaniyah Qadisiyyah IRAQ 1 2 .3 University of Al-Qadisiyah Al-Diwaniyah Qadisiyyah IRAQ zenaadnan306@ 2 Abstract- The purpose of this study is to investigate the and management of profit figures is at the forefront of effect of Corporate Governance and Supply Chain public attention and the regulatory authorities have Management on the Accounting and Auditing paid much attention to this issue and created several Environment. The spatial scope of the research includes legal changes. Today the importance and position of companies which are admitted to the Tehran Stock corporate governance and supply chain management Exchange. This research is based on objective applied and descriptive method and the realm of time is between for the success of companies is uncertain as it has 2011 and 2016. Research includes two independent become more important in the light of recent events variables supply chain management and corporate and corporate financial crises. Examining the Causes governance two dependent variable accounting and and Pathology of the Collapse of Some Major auditing environment and control variables. Companies which has had a massive loss especially Information is collected in both library and field. for shareholders due to the weakness of their corporate Assumptions were tested through linear regression. The governance systems. Researches show that corporate results of the test showed that corporate governance and governance and supply chain can promote corporate supply chain management affects the accounting and standards encourage provide and equip investors and auditing .

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