دور المراجعة القضائية في الحد من ممارسات المحاسبة الإبداعية

Abstract EN

This study aims to identify the concept of creative accounting and to diagnose the methods of manipulation used by the administration to mislead the financial reports and to mention the most important procedures and means used in judicial control to reveal creative accounting practices.

in financial reporting in order to maintain the reliability and honesty of financial reporting creative accounting methods have greatly contributed to their spread and development, especially with the spread of modern technologies, where creative accounting seeks to change reality by depending on the interests of parts of the institution, judicial oversight works to strengthen and strengthen control mechanisms to protect businesses and financial crimes, such as embezzlement and frequent theft, based on a set of measures, including the activation of the mechanisms of corporate governance.