الغش المحاسبي ودوافع ارتكابه: دراسة استقصائية لآراء مراجعي الحسابات في ولاية سطيف

Abstract EN

This study aims to identify the motives for committing accounting fraud in the Algerian business environment from external auditors’ view, where the focus was on two types of accounting fraud, which are fraudulent financial reports as well as the misappropriation of assets, where a questionnaire was prepared and distributed to external auditors in Setif.

the study reached a set of results and recommendations that benefit the owners of companies in avoiding falling into a general crisis that may lead to bankruptcy, which will harm the national economy.