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فاعلية المراجع الخارجي في الحد من ممارسات المحاسبة الابداعية لتحقيق جودة القوائم المالية
Other Title(s)
The efficiency of the external auditor for minimizing the risk of creative accountingin good financial reports
Author
Source
المجلة العربية للعلوم الإنسانية و الاجتماعية
Issue
Vol. 2021, Issue 10، ج. 1 (31 Dec. 2021), pp.1-37, 37 p.
Publisher
السنبلة للدراسات و التدريب و النشر
Publication Date
2021-12-31
Country of Publication
Jordan
No. of Pages
37
Main Subjects
Financial and Accounting Sciences
Abstract EN
The study has picked up the efficiency of the external auditor for minimizing the risk of creative accounts so as to obtain good financial reports applied in Sudanese banking firms listed in Khartoum stock exchange.
the problem of the study is to answer the following questions : *dose the minimizing of creative accounts has an impact on the quality of the financial reports of banking firms listed in Khartoum stock exchange? * what is the role of the external auditor of banking firms listed in Khartoum stock exchange in implementing the regulations of minimizing the risk of manipulation? *the importance of the study comes in the framework of the efficiency of the financial reports of the banking firms listed in Khartoum stock exchange to the investors & stakeholders so as to stop their fears of the fraud of these reports.
and due to the contingency of happening of manipulation & the collapse of the financial firms the study has pointed out the following assumptions : 1- there is a statistical relationship between the efficiency of the financial reports of the banking firms listed in Khartoum stock exchange & manipulation.
2-- there is a statistical relationship between the external auditor & creative accounts of the financial reports of the banking firms listed in Khartoum stock exchange & creative accounts.
*the study has targeted the effects of creative accounts & repelling of management in using creative accounts through a whole framework of accounting.
*the study has reached many conclusions such as : the external auditor has an important role in minimizing the risk of creative accounts by giving his utmost professional care in proof of evidence for personal fraudulence.
recommendations : the stock exchange should issue managerial notices to restrict creative accounts in financial reports.
to instruct the public companies listed in Khartoum stock exchange to implement the accounting policies and generally accepted principles in preparing the financial statements.
American Psychological Association (APA)
حسين، إبراهيم فطر بنداس. 2021. فاعلية المراجع الخارجي في الحد من ممارسات المحاسبة الابداعية لتحقيق جودة القوائم المالية. المجلة العربية للعلوم الإنسانية و الاجتماعية،مج. 2021، ع. 10، ج. 1، ص ص. 1-37.
https://search.emarefa.net/detail/BIM-1418376
Modern Language Association (MLA)
حسين، إبراهيم فطر بنداس. فاعلية المراجع الخارجي في الحد من ممارسات المحاسبة الابداعية لتحقيق جودة القوائم المالية. المجلة العربية للعلوم الإنسانية و الاجتماعية ع. 10، ج. 1 (كانون الأول 2021)، ص ص. 1-37.
https://search.emarefa.net/detail/BIM-1418376
American Medical Association (AMA)
حسين، إبراهيم فطر بنداس. فاعلية المراجع الخارجي في الحد من ممارسات المحاسبة الابداعية لتحقيق جودة القوائم المالية. المجلة العربية للعلوم الإنسانية و الاجتماعية. 2021. مج. 2021، ع. 10، ج. 1، ص ص. 1-37.
https://search.emarefa.net/detail/BIM-1418376
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 34-37
Record ID
BIM-1418376