The purpose of public research this study was to analyze factors (competition and strategy) which influence or determine the governance structure of (SMF) and effectiveness of government agencies (improved performance and earnings quality by minimizing the likelihood of earnings management) in a theoretical and conceptual framework the official version by the structural equation modeling (SEM) is The specific objectives of this study: 1) implementation of actions and conceptual framework and

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... elopment model to firms as a case study for images, practical research and discussion in this study developed and 2) analysis of the case study results and the relatively longer countries and studies to make a general conclusion contingency theory. However, it failed to provide any strong evidence on the relationship between corporate governance and performance. The findings show that It is dominated by an approach based on corporate ethics, corporate governance highlights the role of financial control.