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Increased attention banking governance after the repercussions of the financial and banking crashes of some of the poles of the American and European Banks, and the consequent of a global confidence's crisis in the financial statements of Banks and Companies because of the weakness accounting disclosure and transparency, and many countries rushed to adopt a banking governance. In Algeria, continued in recent years, the works aimed at establishing an integrated framework for banking governancedoi:10.33013/iqasj.v1n2y2017.pp96-119 fatcat:abslztzkejfhtcy5tlgpdfmjiq