The rampant corruption in recent years in accounting have extended the need to improve the relationship of the financial statements presented by setting up appropriate monitoring mechanism. The relationship between management corporate governance and information quality has been much controversy in the developing countries. the quality of financial reporting was criticized in previous years (Agrawal & Chadha, 2005; Brown et al, 2010). the impact mechanisms of optimal corporate governance on strengthening the quality of financial reporting and accounting income is
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