The main aim is to measure the effect of the accounting mechanics of corporate governance on the improvement of the information content quality of the financial reports. This aim includes the following objectives:
1- Formulating a specified and clear concept for corporate governance and making it applicable in Egypt.
2- Identifying the relation between the accounting mechanics of corporate governance, and the quality of the financial reports
3- Formulating an integrated frame/approach for the accounting mechanics of corporate governance.
4- Testing the validity of the applicability of this frame approach through a field study.