الحوكمة المؤسسية و دورها في الحد من الأساليب السلبية للمحاسبة الاحتيالية : مقاربة نظرية تحليلية

Abstract EN

The aim of this paper is to clarify the role that corporate governance plays in reducing the negative practices of fraudulent accounting.

The latter is one of the latest practices of accounting manipulation practiced using accounting flexibility, multiple alternatives, methods and accounting policies that affect the quality of accounting information by distorting and misleading Users of financial information without violating the laws and accounting standards as these negative accounting methods are adopted either for the purposes of tax evasion and tax reduction or for purposes of amplifying the result of the work to deceive lenders and shareholders to obtain Lader financing in order to beautify the image reflected by the numbers in these lists as a result of the institution's financial position.

Hence, solutions to limit these practices to the lowest possible level and to demand the concept of corporate governance have been contemplated by activating their internal and external mechanisms to reduce the negative effects of fraudulent accounting.