The impact of bank governance on the quality of accounting information (A field study on a sample of Sudanese banks in Gadarif State)

The purpose of the study is to assess how a sample of bank employees in the state of Gedaref perceived the impact of bank governance, including both internal and external procedures, on the accuracy of accounting information. Adopting the stratified random sampling approach, the study population consisted of (52) bankers. The data were analyzed using SPSS statistical analysis, simple and multiple regression analysis, and the descriptive analytical survey approach, which was employed at the study. The findings revealed that there is a relationship between the level of bank governance application and the quality of accounting information and that this level is high. Additionally, there is a medium correlation between the use of governance mechanisms and the quality of accounting information, with external governance mechanisms being used more frequently than internal ones. There are no differences between the application levels of internal and external governance mechanisms or between the quality of accounting information levels that can be attributed to the nature of the bank (public, private, or joint). The findings also revealed disparities in the implementation of governance that can be ascribed to the banks board of directors regular meetings as opposed to irregular ones. In light of the findings, the study suggests activating bank governance mechanisms as one of the ways to improve the quality of accounting information, concentrating on external mechanisms of governance as being more influential in this regard, and strengthening the aspect related to the administrative ownership of executives in the banking sector as a way to improve the application of internal governance mechanisms