دور مراقب الحسابات في الحد من ممارسات المحاسبة الإبداعية : بحث تطبيقي في عينة من الشركات الصناعية في العراق

الملخص EN

Creative accounting is considered one of the manipulations ways in the accounting to hide the actual performance of the companies in order to achieve useful results for the companies.

It is used without violation of the known accounting principles and standards.

The research aims at shading light on the notion of creative accounting and clarifying the role of the accounting auditor in minimizing the use of the creative accounting in the (state and private) Iraqi industrial share stock companies.

The research sample registered in the Iraqi stock exchange market and the most important results and recommendations that the research found out is that the practices of the of the creative accounting in the private companies leads to the achievement of profits mostly and that there are clear deficiencies on the part of the accounting auditors in determining the violations that are categorized under the class of creative accounting practices.

On the other hand, we found there is interest by the accounting auditors in the private stock-joint companies.

The research also emphasizes the necessity for serious and active interference by all the state and professional parties to put down some standards and regulations that minimize the use of creative accounting practices