دور لجان المراجعة في الحد من ممارسة الشركات المساهمة لإدارة الأرباح: دراسة ميدانية على عينة من الشركات المدرجة في سوق الخرطوم للأوراق المالية

الملخص EN

The study aimed at identifying the role of auditing committees in reducing practice of shareholding companies the profits manage.

the sample of the study included (26) companies distributed according to the different sectors.

a questionnaire was distributed to the internal accountants and external auditors in the sample of companies.

the study data were analyzed using a number of methods to test hypotheses.

the study reached a number of results that the audits committees in the Shareholding companies listed on the Khartoum Stock Exchange contributing to reducing their practice of profit management by activating the internal audit mechanism, the external auditing, supervision and control of financial reports.

the study came out with a set of recommendations, the most important of which is the imposition of regulatory procedures on the Shareholders companies listed on the Khartoum stock exchange, which practice profit management by the relevant regulatory authorities.