the concept of corporate governance on the creation, organization of applications and good practice for those in charge of the company's management so as to maintain the rights of shareholders, bondholders and employees of the company and its stakeholders and others, through a commitment to standards of disclosure and transparency. So we are trying through this study to identify the impact of corporate governance principles on the quality of financial reporting in order to make recommendations contribute to the escalation of these principles and develop a culture of governance in an environment of industrial firms in Jordan.