دور آليات لجان المراجعة في الحد من تطبيقات المحاسبة الإبداعية

الملخص EN

We discussed in the study one of problems facing users of financial statements that influence the decisions of users of financial statements, and this is a result of manipulation and fraud methods used by practitioners of the accounting profession and the authors of financial statements under the cover of the so-called accounting creativity and this by exploiting the legal methods and the legislation and regulations in force according to what serves their interests as the methods that achieve their goals are ignored what is inconsistent with their interests, this leads to influence the true status of the institution and the provision of financial lists that do not reflect the image of the institution and this is with the aim of concealing the failure of the directors to run the institution, and here the role of independent oversight bodies established by the institution appears in accordance with specific standards, laws and foundations such as audit committees and this is to serve the stakeholders and limit this type of behavior and rationalize the behavior of the preparers of financial statements and support the quality of financial information which decision makers rely in the financial markets.