أثر آليات حوكمة الشركات في الحد من ممارسات المحاسبة الإبداعية : رؤية مهنية (دراسة ميدانية)‎

الملخص EN

The study aims to extract the relationship between corporate governance mechanisms and creative accounting practices, by identifying the role of these mechanisms in limiting the negative practices of creative accounting and how this affects the credibility of the financial statements.

The applied part in which we used the questionnaire as a tool for data collection and the statistical program SPSS V26 for data analysis.

When studying and analyzing, we found a significant effect of statistical significance for the use of corporate governance mechanisms in limiting the negative practices of creative accounting, as legislation and laws are the most effective among the mechanisms that have been implemented.

His study, which works to activate professional ethics, as the use of corporate governance mechanisms creates a positive professional ethical environment and thus achieves credibility in all accounting practices through the characteristics of corporate governance mechanisms, in addition to the need to develop measures that support ethical professional behavior and reduce negative accounting practices creative.