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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
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
Financial and Accounting Sciences
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