دور محافظ الحسابات في الحد من آثار المحاسبة الإبداعية على القوائم المالية : دراسة ميدانية لعينة من محافظي الحسابات و الخبراء المحاسبين في الجزائر

الملخص EN

This study aims to know the role and efficiency of Auditor in reducing creative accounting practices on financial statements in Algeria, and to achieve the goal of the study and test hypotheses, the researcher relied on the descriptive and analytical approach in the theoretical side and on a questionnaire form in the practical field where a questionnaire form was designed and distributed to a group of Auditor in the state of Ouargla and Ghardaia, and after retrieving them, we carried out the screening process and took the questionnaires valid for analysis, which amounted to 34 questionnaires valid for analysis on which the statistical tests of the crisis were conducted using the SPSS program.

The study found that the Auditor have the ability and efficiency to limit creative accounting practices as they work independently, which increases the quality and reliability of their work, and that the accounts portfolios take the necessary measures to combat and limit creative accounting.