The impact of monitoring and control bodies on creative accounting practices in insurance institutions : empirical study

الملخص EN

This study examines the impact of monitoring and control bodies on the practice of creative accounting within insurance organizations.

It seeks to find out the relationship between monitoring and control bodies and creative accounting.

The study concluded that insurance institutions cannot operate without monitoring and control bodies given their supervisory and advisory role.

It has also been found that there is a strong inverse relationship between the governance and responsibilities of monitoring and control bodies and the practice of creative accounting inside insurance organizations, i.

e.

whenever monitoring and control bodies conform to their role, creative accounting practices in insurance organizations decline, this is proved by the partial correlation coefficient R, which was found to be -82.

8%.