The role of external audit in limiting creative accounting practices in light of international standards from the point of view of certified accountancy experts in Iraq as a model

Other Title(s)

دور التدقيق الخارجي في الحد من ممارسات المحاسبة الإبداعية في ضوء المعايير الدولية من وجهة نظر المحاسبين القانونيين في العراق انموذجا

Author

Abd al-Rahman, Dua Muhammad

Source

Journal of Economics and Administrative Science

Issue

Vol. 28, Issue 131 (31 Mar. 2022), pp.238-251, 14 p.

Publisher

University of Baghdad College of Administration and Economics

Publication Date

2022-02-28

Country of Publication

Iraq

No. of Pages

14

Main Subjects

Accounting

Topics

Abstract EN

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting.

Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status.

This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity.

This study uses descriptive analysis methods after confirming its theoretical aspects in practice.

Using the statistical program Wolfram Alpha, the results of the questionnaire were distributed to registered Iraqi accounting experts and several results were obtained

American Psychological Association (APA)

Abd al-Rahman, Dua Muhammad. 2022. The role of external audit in limiting creative accounting practices in light of international standards from the point of view of certified accountancy experts in Iraq as a model. Journal of Economics and Administrative Science،Vol. 28, no. 131, pp.238-251.
https://search.emarefa.net/detail/BIM-1339977

Modern Language Association (MLA)

Abd al-Rahman, Dua Muhammad. The role of external audit in limiting creative accounting practices in light of international standards from the point of view of certified accountancy experts in Iraq as a model. Journal of Economics and Administrative Science Vol. 28, no. 131 (Mar. 2022), pp.238-251.
https://search.emarefa.net/detail/BIM-1339977

American Medical Association (AMA)

Abd al-Rahman, Dua Muhammad. The role of external audit in limiting creative accounting practices in light of international standards from the point of view of certified accountancy experts in Iraq as a model. Journal of Economics and Administrative Science. 2022. Vol. 28, no. 131, pp.238-251.
https://search.emarefa.net/detail/BIM-1339977

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 249-250

Record ID

BIM-1339977