Book: Governance in the Banking and Financial Sector and Its Role in Establishing Rules of Transparency Author: Mohamed Ahmed Kaseb Khalifa Publication Year: 2022 Specialization: Investment and Finance Publishing House: University Thought House About the book: Corporate governance is the starting point for any discussion about the quality of financial reports As financial transparency, accounting and auditing are only part of the larger framework of corporate governance, and accounting and auditing act as a mechanism to enable accountability for responsibility, and it is a method for measuring and controlling management to ensure that professional managers employ the company's assets in the best uses that achieve the interest of the company and its shareholders, and effective supervision On the part of the Board of Directors is necessary to ensure that the methods of work followed by management, internal and external auditors encourage the quality of financial reporting