دور المراجع الخارجي في الكشف عن الممارسات السلبية لادارة الأرباح

الملخص EN

This study aims at showing the role of the external auditor in revealing earnings management practices since he is the qualified for checking the validity of the institution financial lists data.

He gives an impartial technical view about these lists concerning the correspondence of the data with the reality at a reasonable degree.

Furthermore, the concept of earnings management has been the center of interest for auditors and accountants during the last years especially after the international economic breakdowns that were an off-shoot falsifying the financial lists.

Findings show that the external auditor has a positive role in preventing the negative practices of earnings management as he needs to make many efforts to discover the errors and cheating in financial statements and to make the necessary tests to achieve the required quality in auditing which has a positive impact in limiting the negative practices of earnings management.