Impact of Creative Accounting on the Quality of Financial Audits
| المصدر: | مجلة البحوث الاقتصادية المتقدمة |
|---|---|
| الناشر: | جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Gherbi, Salim (Author) |
| المجلد/العدد: | مج9, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | أكتوبر |
| الصفحات: | 72 - 85 |
| DOI: |
10.38170/1993-009-002-015 |
| ISSN: |
2572-0198 |
| رقم MD: | 1519041 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Creative Accounting | Audit Quality | Financial Reporting | Earnings Management
|
| رابط المحتوى: |
عدد مرات التحميل
5
| المستخلص: |
Creative accounting refers to the manipulation of financial statements by exploiting loopholes or flexibility in accounting standards to present a more favourable view of a company's financial health. This research paper explores the impact of creative accounting on the quality and reliability of financial audits. Through a review of accounting techniques and their detection in audits, we evaluate the challenges auditors face in identifying these manipulative practices. By using and reviewing current auditing frameworks, the paper provides insights into how creative accounting undermines audit quality, impacts stakeholder decision-making, and affects trust in financial reporting. Solutions to enhance audit quality and reduce the influence of creative accounting are discussed. |
|---|---|
| ISSN: |
2572-0198 |
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