دور المراجعة الخارجية في الحد من ممارسات المحاسبة الإبداعية في ظل حوكمة الشركات

الملخص EN

This study aims to identify the role played by the external audit in limiting creative accounting practices at the level of management of economic institutions in light of corporate governance.

to collect information from the study sample consisting of financial and accounting frameworks and account keepers, the statistical analysis program SPSS, version 25 was also relied upon.

the study concluded that external auditing has a positive effect in confronting creative accounting practices and limiting their effects, through the external auditor's commitment to standards audit represented in general and personal standards, field work standards, and finally report preparation standards.

the greater the commitment of external auditing to auditing standards, the greater its efficiency in facing creative accounting methods, including the achievement of corporate governance objectives.