دور المحاسبة القضائية في الحد من أساليب المحاسبة الإبداعية في القوائم المالية للشركات : دراسة عينة من، خبراء محاسبيين، محافظي الحسابات، و محاسبين، و أكاديميين بولاية أم البواقي

الملخص EN

This study aims to present the role of forensic accounting and the need for it and to identify the qualifications and experiences that a forensic accountant should have, as well as the procedures and activities of judicial oversight and evaluation and investigation processes that can be carried out by a forensic accountant that help reduce creative accounting practices, and to achieve the objectives of the study were Relying on the descriptive analytical approach to test the study's hypotheses through a questionnaire distributed to the study's sample represented by accounting experts, account keepers, accountants, and academics in the state of Oum El Bouaghi, and the questionnaires were analyzed According to the statistical analysis program spssThe study reached a set of results, the most important of which is the validity of the main hypothesis of the study, the existence of a statistically significant role for the role of forensic accounting in limiting creative accounting methods on the financial statements of companies as an optimal solution to address fraud and manipulation of financial statements.