Accounting information system on corporate governance

since accounting and auditing failures along with abuse of managers, can cause major problems in the company. The purpose of this study is to investigation the relationship between accounting information system and corporate governance. in this study, four components are used: bookkeeping system, financial reporting efficiency, accounting standards and budgeting system efficiency to measure accounting information system, the statistical population is the companies listed on the Tehran stock exchange 890 questionnaire survey were distributed among the personnel (CEOs and deputies, financial managers and accounting experts) of 178 companies and 346 questionnaires were received and used. To evaluate the reliability of Cronbach alpha coefficient, combined reliability (CR), average variance extracted, Discriminant validity, and for data analysis, smart pls software version3 has been used. It shows that there is a positive and significant relationship between bookkeeping system, financial reporting efficiency, accounting standards and the efficiency of budgeting system and corporate governance. According to the research findings, the mentioned components of the accounting information system since it provides quality information to stakeholders and in order to properly allocate resources, prevent misuse of financial and non-financial resources of the company, improve internal supervision and create value For the company's shareholders, it strengthens the corporate governance mechanisms, that is, by attracting the trust of investors and other stakeholders, it encourages them to invest in the company. In other words, the accounting information system improves the efficiency of corporate governance and reduces agency problems