مساهمة التدقيق الداخلي في الحد من ممارسات إدارة الأرباح : دراسة عينة من شركات المساهمة بولايتي سكيكدة و عنابة

الملخص EN

The main aim of this study is to definite the contribution of the internal audit in reducing earnings management practices by measurement of study's variables.

While we estimate the dependent variable while is the earnings management through the discretionary accruals by using the modifier Jones model.

The achieve the goals of the study, 11shareholding companies settled in Skikda and Annaba have been chosen, working in several economic sectors during the period (2014-2016), we use the simple linear regression model to determinate the relationship between the variables.

The study found out not significant effect of internal audit on earnings management practices in the companies under study.