Faculty of Economics, Commercial Sciences and Management Sciences
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Item دور محافظ الحسابات في التقليل من ممارسات المحاسبة الإبداعية - دراسة ميدانية لعينة من المهنيين لحالة الجزائر -(جامعة غرداية/كلية العلوم الإقتصادية ، التجارية وعلوم التسيير, 2019-06-15) أحمد, خنيفر; محمد طه, قريشيNowadays, the concept of creative accounting has become a major focus of attention to Auditors, Especially after the collapse of major leading companies such as the company (Enron) , We are through this research titled " The role of Auditors in reducing creative accounting practices ", We have highlighted the concept of creative accounting in many ways With a focus on the role of Auditors in reducing their effects and concluded the study to: Creative accounting practices negatively affect the performance of the profession of the Auditors. The technical opinions of reviewers have affected the high levels of creative accounting practices. The auditor is required to take the necessary care in order to reduce the deviations of the preparation of financial statements