دور الاليات المحاسبية لحوكمة الشركاتىفي الحد من ممارسة اساليب المحاسبة الابداعية

Abstract

a Abstract This research investigated the role of accounting mechanisms for corporate governance in reducing the practices of creative accounting methods. The research problem is well represented in the fact that, opportunistic management often resorts to exploit the multiplicity of accounting measurement and evaluation altematives, in improving the financial position and disclosing the false information, in order to avert such decisions contradicting the interest of the management. The research, on the other hand, aimed to study the methods of creative accotmting and clarify the role of accounting mechanisms for corporate govemance in reducing the creative accounting. To achieve the research objectives, the following research hypotheses have been tested: First hypothesis: There is a correlation that is statistically significant between the audit committees in a corporate govemance framework and the practices of creative accounting,Second hypothothesis There is a correlation that is statistically significant between the intemal audit in a corporate govemance framework and the practices of creative accounting, Third hypothothesis There is a correlation that is statistically significant between the extemal audit in a corporate govemance framework and the practices of creative accounting. has reached a number of research findings, the most significant of which are the following: The performance of the review of the accounting policies by the audit committees and the study of the reasons set out to change those policies, reduces the possibility of fomiulating these policies to achieve the management own interest, The verification of the internal audit of the extent to which the accounting policies are in conformity with the outlined plans, helps control the financial performance, The independence and efficiency of the external auditor and the commitment to the intemational auditing standards, help reduce the practices of creative accounting. The research then concluded with a set of recommendations, including the following: The research recommended the development of such systems and legislations, as deemed to enhance the independence of the external auditor and the audit committees. The research recommended the development of the internal auditor skills in the detection of illegal practices and misstatement of financial information.