Effect of Supporting Scientific Research and Publication on the Globally Rank

Abstract: . The impact of scientific research on the global ranking, as there is a direct relationship: the more published research, the higher the global ranking.. So, this study aims to study the impact of the application of governance rules and the accrual basis on the quality of financial reports in Jouf university (Saudi Universities) empirical study that investigates the impact of governance rules and accrual basis of application controls on the quality of financial reporting at Saudi universities such as Jouf University. This is the first study to give empirical evidence on the relationship between governance rules, the accrual basis of ap-plication controls, and financial reporting quality in the context of universities.