دور لجان المراجعة في الحد من ممارسات المحاسبة الإبداعية في الشركات المقيدة بالبورصة المصرية

الملخص EN

This study aims to assess the role of audit committees in ceasing creative accounting practices in companies listed in the Egyptian Stock Exchange.

It identifies the most important determinants of the performance of the audit committee and their relationship with creative accounting practices.

The study employs questionnaires which were distributed to three categories representing the study population (preparers of financial statements, external auditors and members of the audit committee), all of whom have relationships with companies listed in the Egyptian Stock Exchange.

The study results indicate a significant relationship between the activities of the Audit Committee and the determinants of quality performance on the hand and the creative accounting practices on the other.

The expansion of the terms of the audit committee activities and the focus on the determinants of performance have led to the ceasing of creative accounting practices.