دور المراجعة الخارجية في الحد من ممارسات المحاسبة الإبداعية في الشركات اليمنية : دراسة ميدانية على المراجعين الخارجيين اليمنيين

الملخص EN

This study aimed to measuring the extent to which Yemeni external auditors played an effective role in discovering creative accounting practices, and measuring the factors affecting their role in discovering creative accounting practices, and the most important Obstacles that limit the role of Yemeni external auditors in discovering creative accounting practices.

To achieve these goals the questionnaire has been prepared and then was distributed to all members of the study community, which consists of (326) Yemeni external auditors, through Google Drive forms, and the number of questionnaires that were answered was (75).

The results of this study showed that Yemeni external auditors play an active role in discovering creative accounting practices, through their application of the procedures and methods specified by international auditing a statistically significant relationship between The level of qualification and training of Yemeni external auditors and their role in discovering creative accounting practices, and a statistically significant relationship between the ethical behavior of Yemeni external auditors and their role in discovering creative accounting practices.

Based on these results, the study recommended: The need to narrow the scope of flexibility available in accounting principles and standards, so that their use is not allowed except in specific and specified cases, and conducting a number of future studies related to the subject of this study, including “the role of forensic accounting in confronting creative accounting practices and limiting their effects on the financial statements in Yemeni companies.