أدوات الحاكمية المؤسسية و أثرها في الحد من ممارسات المحاسبة الإبداعية في الشركات المساهمة الأردنية : دراسة ميدانية على مجموعة مختارة من الشركات المساهمة الصناعية الأردنية

Abstract EN

This study aims to demonstrate the impact of corporating governance tools in reducing creative accounting practices in the Jordanian shareholding companies.

To achieve the objectives of the study, the researchers developed a questionnaire and distributed among the study population, which consists of internal and external auditors.

A random sample of (110) auditors was selected, and descriptive statistics methods (mean, standard deviation, and percentage) are used.

In order to test hypotheses of the study, the researchers used the one sample (T) test.

The study found that there is effect of the Board of Directors in reducing creative accounting practices in the Jordanian shareholding companies to raise the level of transparency and efficiency in the financial reports published by companies.

Audit Committee affected the reduction of creative accounting practices in the Jordanian shareholding companies through the participation of the Audit Committee with the Board in the selection of appropriate accounting policies and the preparation of financial reports.

There is an impact of the internal audit in the reduction of the practices of creative accounting in Jordanian shareholding companies embodied in reports and observations in these reports.

This is true in case of the external audit.

This is structured through the external auditor to ensure that accounting policies applied in line with the professional versions to reduce the practice of creative accounting.

The study recommends the need to reconsider the responsibility of the internal and external auditors by focusing on economic value and various risks in the practices of creative accounting.

There is a need to expand the circle of activities of internal and external audit to include examination, evaluation, analysis and management strategies of the company in terms of strengths, weaknesses, opportunities and threats.