دور التزام المراجع الخارجي بأخلاقيات المهنة للحد من ممارسات المحاسبة الإبداعية : دراسة على عينة من محافظي الحسابات و الأكاديميين

الملخص EN

The study aimed to know the role of adherence to the ethics of the auditing profession in limiting creative accounting practices, through the availability of a set of ethical principles (integrity, objectivity, confidentiality, professional behavior).

To achieve the objectives of the study and test its hypotheses, a questionnaire was designed and distributed to a group of professionals and academics in the field of Accounting and auditing, where 66 questionnaires were distributed to the study sample, and 47 valid questionnaires were retrieved for processing in the SPSS 25 statistical program, as the study reached a set of results, the most important of which is the existence of a commitment by the external auditor in Algeria to the ethics of the profession that enables him to limit creative accounting practices.