دور لجان المراجعة في الحد من التغيير في السياسات المحاسبية بالتقارير المالية : دراسة ميدانية

الملخص EN

The study problem stemmed from the fact that, changes in accounting policies adopted by banks would affect the financial reports in banks despite the existence of auditing committees in those banks, which had characteristics that may assist in restricting changes in accounting policies.

The study aimed at explaining the impact of auditing committees' in restricting changes in accounting policies of financial reports for commercial banks.

The study depended on the questionnaire as a tool for data collection.

The study found that, there is a positive impact for the followings: (determination of auditing committee functions, auditing committee independency, experience of auditing committee members, auditing committee efficiency, and auditing committee report) in restricting changes in accounting policies.

The study recommended that, the necessity to specify auditing committee's characteristics prior to its formation, stating the conditions that should be fulfilled by the committees’ members, issuance of more organizing legislatives and laws for accounting profession to restrict manipulation in accounting policies