إمكانية تحقيق التكامل بين المحاسبة القضائية و حوكمة الشركات للمساهمة في الحد من أساليب المحاسبة الإبداعية : دراسة تحليلية

الملخص EN

The objective of this study is to explain the nature of the complementary relationship between all Forensic accounting and corporate governance and their role in reducing the methods of creative accounting.

To achieve this objective, the researchers, through the study of previous studies related to the subject of the research, to clarify the dimensions of the problem of research by high lighting whether there is an integrated role between Forensic accounting and corporate governance in reducing the methods of creative accounting through the following questions: Is there a role for corporate governance in reducing creative accounting methods? Is there an integrative relationship between Forensic accounting and corporate governance and their extent and contribution to reducing creative accounting methods? An electronic questionnaire was used according to the five-dimensional Likert scale to ascertain the validity of the research hypotheses that were formulated according to the objectives and the research problem.

The number of respondents (42) responder.

The results were analyzed by statistical program (SPSS) using the Pearson correlation coefficient and multiple regression analysis method.

The results showed a significant effect on the use of both Forensic accounting and corporate governance in reducing the methods of creative accounting and the existence of a relationship.

And the role of both companies to contribute to the reduction of the methods of creative accounting at the level of significance (0.05-0.01) by enhancing the confidence in the information contained in the published financial statements and reports and supporting the role of law in addition to enhancing the level of disclosure and transparency in these companies, and each of the forensic accounting, corporate governance and the relationship between the two complementary impact in reducing these methods at the level (0.04) and the interpretation of a factor (47% ).