إشكالية المحاسبة الابداعية و أثر المعايير الدولية للتقارير المالية عليها

Author

الصيح، عبد الحميد مانع

Source

أبحاث المؤتمر العلمي الدولي حول : الإبداع و الابتكار في منظمات الأعمال، المنعقد أيام 2-5 مايو 2016

Publisher

Center for research and human recourses development (REMAH)

Publication Date

2016-05-31

Country of Publication

Jordan

No. of Pages

15

Main Subjects

Financial and Accounting Sciences

English Abstract

The interest of creative accounting has been increasing from Accountants & Auditors, whether Academics or Professionals recently, due to the collapse of some companies at the beginning of Millennium.

It reached its peak when Enron (American Company) and other big companies who worked at different sectors collapsed.

Then the demise of one of the “big five” Arthur Anderson, the Auditor of Enron, because it took responsibility of manipulations financial statements numbers.

However, most researchers concentrate on the negative impact of creative accounting and neglect positive impact of it.

This research aims to identify creative accounting, its methods and its negative and positive effects on accountancy profession.

The research also explains the development of IFRS and its role to remove or at least reduce the alternatives of accounting polices available in GAAP.

Hie research concludes that there is negative and positive impact of creative accounting, and a significantly contribution of IFRS in reducing negative impacts and proofing positive impacts of creative accounting.

The research recommends to expand HRS practice, and IASB to cancel any alternatives in valid standards.

Data Type

Conference Papers

Record ID

BIM-767114

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