دور التدقيق المحاسبي في الحد من الممارسات السلبية للمحاسبة الإبداعية

الملخص EN

This study aimed to identify the role of accounting audit in reducing the negative impact of creative accounting, by dropping the theoretical study on a sample of 30 French joint stock companies registered in (Cac 40) index.

To fulfill this goal, the researcher depended on the methodology of scientific research (Descriptive and inductive and deductive) by using theoretical studies style and application on the French business environment, creative accounting practices was measured by measuring discretionary accruals using the modified «Jones,l995» model.

The study concluded that the application of Audit standards’ and laws leads to the detection of manipulation and fraud in the financial statements and contributes in the reduction of their practices.

The statistical analysis of the study sample during the period (2011/2013) proved that French enterprises exercise creative accounting.

However, Binomial Test proved that there are no statistically significant indicators that the majority of these enterprises practice creative accounting in the same period, set of recommendations was concluded by this study, the most important ones were, it is important that the different accounting entities have to develop the mechanisms that reinforce and promote the moral behavior as it plays a great role in decreasing the risks that the financial reports might encounter due to using the creative accounting techniques.