أثر المراجعة المشتركة فى الحد من ممارسات إدارة الأرباح : دراسة ميدانية

الملخص EN

The study aimed at identifying joint audit concept, objectives, and types, besides Identifying earning management practices, concept, and objectives, also, studying the role of joint audit in curbing earning management practices in the balance sheet and income statement.

The study found that applying joint audit leads to accuracy in capitalization and postponement of expenses for subsequent period, in addition, it curbs the manipulation in revenues paid in advance, and accrued revenues, as well as recording revenues from incomplete sale, which reduces earning management practices