دور أساليب المحاسبة القضائية في الحد من ممارسات المحاسبة الإبداعية : دراسة ميدانية لعينة من الأكاديميين و المهنيين

الملخص EN

The study mainly aimed to uncover the role of forensic accounting methods in limiting creative accounting practices, by studying a field study of a sample of academics with specialization in accounting, finance and auditing, and professionals from account governors representing the profession of external auditing in Algeria, as well as accountants, in some states East Algeria.

In order to achieve the objectives of the study, information was collected based on a questionnaire designed to measure the respondents' perceptions of the role of forensic accounting methods in reducing creative accounting practices.

The SPSS program was used in data analysis, and the study basically concluded that the application of forensic accounting methods and techniques is one of the main factors in reducing creative accounting practices.