دور معايير و أخلاقيات مهنة المحاسبة في الحد من ممارسات المحاسبة الإبداعية و رفع جودة المعلومات من وجهة نظر مزاولي المهنة بشركات القطاع العام الليبية بمدينة بنغازي

Abstract EN

The study aimed to know the role of standards and ethics of the accounting profession in Libya in reducing creative accounting practices and raising the quality of accounting information in the Libyan public sector companies from the perspective of practitioners.

It was confined to a group of accountants and auditors in the city of Benghazi.

The study adopted the descriptive analytical approach to achieve its objectives.

The researchers prepared a questionnaire designed for this purpose based on the theoretical framework and previous relevant studies.

The study was conducted on a random sample of (85) references.

A total of 85 questionnaires were distributed.

80 questionnaires were retrieved and analyzed, with a response rate of 94%.

The researchers analyzed the data on the SPSS statistical program.

study The concluded a set of results, the most important of which is that adherence to the ethics and standards of the accounting profession leads to increased opportunities to discover fraudulent creative accounting practices and raise the degree of relevance and reliability of accounting information in public Libyan companies.

The study presented a number of recommendations, the most important of which is the importance of adhering to ethics and applying the standards of accounting profession in the Libyan public sector companies in order to reduce creative accounting practices such as detecting distortion and beautification of data and the practice of misleading the user of financial reports and statements, and increasing the level of quality of accounting information.