تأثير المحاسبة الإبداعية على جودة التقارير المالية : دراسة الميدانية في مصرف العراقي للتجارة فرع بابل

الملخص EN

The study aims at explaining the effect of creative accounting practices in enhancing the quality of financial reports by surveying the views of a sample of the administrative leaders in the Bank and Kalkal in the knowledge of the impact of creative accounting practices on the quality of financial reports and knowledge of the motives and methods of use in banks.

And the quality of the data and accounting information and to reduce the negative effects, which contribute to raising the efficiency of accounting work, and the quality of financial reports, and was used questionnaire questionnaire as a tool to collect data and information crisis of the sample research and the amount (34) of the administrative leadership in the bank.

The results of the study showed that there are several methods of creative accounting through which the management can influence the financial statements issued by them, which undermines their credibility, including methods of manipulation of revenues, expenses, assets, liabilities and cash flow lists.

And the regulations governing the work of the auditors, so that they can carry out the audit process independently and professionally, away from the influences and pressures of corporate departments.