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القيمة المضافة للمراجعة الداخلية في الحد من ممارسات المحاسبة الإبداعية: دراسة ميدانية على عينة من المصارف السودانية

العنوان بلغة أخرى: The Added Value of Internal Auditing in Reducing Creative Accounting Practices
المصدر: مجلة العلوم الإقتصادية والإدارية والقانونية
الناشر: المركز القومي للبحوث غزة
المؤلف الرئيسي: أحمد، مزمل عوض طه (مؤلف)
المؤلف الرئيسي (الإنجليزية): Taha, Mozamil Awad
المجلد/العدد: مج7, ملحق
محكمة: نعم
الدولة: فلسطين
التاريخ الميلادي: 2023
الشهر: أغسطس
الصفحات: 102 - 113
ISSN: 2522-3372
رقم MD: 1409546
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink, IslamicInfo
مواضيع:
المحاسبة الإبداعية | القوائم المالية | التدقيق الداخلي | البنوك التجارية | السودان
كلمات المؤلف المفتاحية:
القيمة المضافة للمراجعة الداخلية | ممارسة المحاسبة الإبداعية | Added Value of Internal Audit | Creative Accounting Practices
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المستخلص: The aim of this research is to determine the effect of work environment conditions on the performance of workers in Lebanese private hospitals in North Lebanon during the Lebanese financial crisis. A sample of 95 employees of various positions in private hospitals in North Lebanon (Northern Hospital, Moawad Hospital, Our Lady Hospital, North Lebanon Hospital) was studied. The descriptive analytical approach was chosen for this research. The data was analyzed using the SPSS statistical program, and descriptive and analytical statistics were used in the analysis process. The results showed that there is a direct, statistically significant effect of the physical and behavioral conditions of the work environment on the performance of workers in private hospitals in northern Lebanon during the financial crisis in Lebanon.

The study aimed to demonstrate the role of internal auditing in reducing creative accounting practices, which is considered one of the most important causes of financial collapse. To achieve the objective of the study, a questionnaire was used and applied to the study sample in order to study the independent variable, the added value of internal auditing. The modified Jones model 1995 was also applied to the financial statements for a period of five years. Years (2017-2021) for a number of five Sudanese banks listed on the Khartoum Stock Exchange to determine whether there are creative accounting practices, Logistic regression analysis was also applied to find out the impact of the independent variable on the dependent variable. The researcher used the quantitative and deductive method in the study. The study concluded a number of results, the most important of which is that the internal audit through its activities plays a major role in reducing creative accounting practices. The study concluded with a number of recommendations, the most important of which are: The need for internal auditors to continuously develop their knowledge and professional capabilities to keep abreast of all new requirements, standards and rules governing their professional behavior and enabling them to perform their tasks with the required quality. Banks are also committed to disclosure requirements and providing all accounting information as the reasons for change in the accounting methods used to reveal creative accounting practices.
ISSN: 2522-3372

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