تفاصيل الرسالة العلمية

This study aimed to identify the effect of transparency in corporate governance on the application of the principle of accounting disclosure in the Kuwaiti Islamic banks in the financial statements of the income statement and balance sheet and statement of cash flows and statement of changes in equity requirements. The study also relied on the preparation of a questionnaire for process data. It was the use of statistical analysis of the questionnaires that were distributed to unit transparency and integrity of governance and the unity of the Internal Audit Department and the Department of Financial Management in Islamic banks Kuwait ، so that was 64 questionnaire distributed to the study sample were used percentages and frequencies، averages and standard deviation and one sample T Test . The most important results of the study : Positive impact of transparency in corporate governance to determine the level of accounting disclosure in the financial statements of the components of the income statement and a balance sheet and statement of changes in equity as well as increase the level of disclosure of accounting policies used in the preparation of financial statements Kuwaiti Islamic banks . The most important findings of the study: the need to compel the Islamic banks in Kuwait on the application of financial reporting related to accounting relating to disclose to help increase the level of disclosure in the financial statements of accounting requirements ، The Central Bank of Kuwait on the allocation of rewards and incentives for material and moral banks that adhere to the requirements of transparency in corporate governance ، which helps to avoid financial crises that may occur