دور التدقيق المحاسبي في الحد من الممارسات السلبية للمحاسبة الإبداعية
Other Title(s)
The role of auditing in the reduction of the negative practices of creative accounting
Author
Source
Issue
Vol. 19, Issue 1 (30 Jun. 2016), pp.43-91, 49 p.
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2016-06-30
Country of Publication
Bahrain
No. of Pages
49
Main Subjects
Financial and Accounting Sciences
Abstract 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.
American Psychological Association (APA)
قروف، محمد كريم. 2016. دور التدقيق المحاسبي في الحد من الممارسات السلبية للمحاسبة الإبداعية. المجلة العربية للمحاسبة،مج. 19، ع. 1، ص ص. 43-91.
https://search.emarefa.net/detail/BIM-850514
Modern Language Association (MLA)
قروف، محمد كريم. دور التدقيق المحاسبي في الحد من الممارسات السلبية للمحاسبة الإبداعية. المجلة العربية للمحاسبة مج. 19، ع. 1 (حزيران 2016)، ص ص. 43-91.
https://search.emarefa.net/detail/BIM-850514
American Medical Association (AMA)
قروف، محمد كريم. دور التدقيق المحاسبي في الحد من الممارسات السلبية للمحاسبة الإبداعية. المجلة العربية للمحاسبة. 2016. مج. 19، ع. 1، ص ص. 43-91.
https://search.emarefa.net/detail/BIM-850514
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 89-91
Record ID
BIM-850514