الدور الوسيط لمتطلبات قانون (Sox)‎ في الحد من ممارسات المحاسبة الإبداعية و أثره على موثوقية التقارير المالية : دراسة تحليلية لآراء عينة من العاملين في المصارف العراقية

الملخص EN

This study sought to focus on the most important modern methods used to limitcreative accounting practices, namely the SOX Act, and the role of the requirements ofthis law in limiting these practices because of its importance as a modern approach toenhance confidence in accounting and auditing, Through an analytical study of the viewsof a sample of employees in Iraqi banks.

In order to achieve this, the researchers usedthe analytical descriptive method through a questionnaire that was prepared according tothe Likert quintile scale to ascertain the validity of the hypotheses of the study.

Thenumber of respondents was 52 and the results were analyzed by the statistical program(SPSS).

The results of the study proved the negation of the five null hypothesis and theacceptance of the alternative hypothesis for them.

There is a positive relationship ofsignificant significance between the creative accounting practices and the requirements of) 2029176the SOX Law, The existence of a significant negative relationship between creativeaccounting practices and reliability of reports, and the existence of a positive relationshipof significant significance between the requirements of the law of SOX and the reliabilityof financial reports at the level of statistical significance less than (0.05), In addition tohaving a direct moral effect of these practices on the reliability of financial reports at thelevel of statistical significance (0.01).

The requirements of the SOX Act have a positiverole to play in the indirect impact of creative accounting practices on the reliability offinancial reporting.