The role of the internal audit function in reducing the practices of creative accounting : case study in some companies in the provinces of Ain Defla and Chlef
Other Title(s)
دور وظيفة التدقيق الداخلي في الحد من ممارسات المحاسبة الإبداعية : دراسة حالة في بعض المؤسسات في ولايتي عين الدفلى و الشلف
Joint Authors
Qawrin, Hajj Quwaydir
Qidwan, Abu Bakr al-Sadiq
Source
Academic Journal of Social and Human Sciences
Issue
Vol. 2018, Issue 20 أ قسم العلوم الاقتصادية و القانونية (30 Jun. 2018), pp.82-94, 13 p.
Publisher
Benbouali Hassiba University of Chlef
Publication Date
2018-06-30
Country of Publication
Algeria
No. of Pages
13
Main Subjects
Financial and Accounting Sciences
Abstract EN
This study aims to clarify the role of the internal audit function in reducing the practices of creative accountingthrough the case study of some companies in ain defla and chlef provinces.
we used the deductive approach in the theoretical aspect and the inductive approach in the practical aspect.this study concluded that there are not correlation between internal audit and the practices of creative accounting, and there is no impact of internal auditing on creative accounting practices.
American Psychological Association (APA)
Qidwan, Abu Bakr al-Sadiq& Qawrin, Hajj Quwaydir. 2018. The role of the internal audit function in reducing the practices of creative accounting : case study in some companies in the provinces of Ain Defla and Chlef. Academic Journal of Social and Human Sciences،Vol. 2018, no. 20 أ قسم العلوم الاقتصادية و القانونية, pp.82-94.
https://search.emarefa.net/detail/BIM-906289
Modern Language Association (MLA)
Qidwan, Abu Bakr al-Sadiq& Qawrin, Hajj Quwaydir. The role of the internal audit function in reducing the practices of creative accounting : case study in some companies in the provinces of Ain Defla and Chlef. Academic Journal of Social and Human Sciences No. 20 أ قسم العلوم الاقتصادية و القانونية (Jun. 2018), pp.82-94.
https://search.emarefa.net/detail/BIM-906289
American Medical Association (AMA)
Qidwan, Abu Bakr al-Sadiq& Qawrin, Hajj Quwaydir. The role of the internal audit function in reducing the practices of creative accounting : case study in some companies in the provinces of Ain Defla and Chlef. Academic Journal of Social and Human Sciences. 2018. Vol. 2018, no. 20 أ قسم العلوم الاقتصادية و القانونية, pp.82-94.
https://search.emarefa.net/detail/BIM-906289
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 94
Record ID
BIM-906289