Global Journal of Economics and Business

Related Articles ( creative accounting )

Whether Earning Management Is An Ethical Practice: An Exploratory Study

Randah Al-Shabeeb , Khalid Al-Adeem

The objective of this study is to investigate the extent to which earning management is ethical from the perspective of the financial statements’ users. Corporate scandals and bankruptcies that are witnessed worldwide were in conjunction with earning management practices. Specifically, the study ...

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The Role of Governance in Reducing Creative Accounting Practices and their Impact on the Quality of Information

Rogia Eltayb Ali Ahmed

The study aims to demonstrate the role played by governance in reducing creative accounting practices, which are considered to be the main causes of the financial collapse and the impact on the quality of accounting information, which is the main tool for making good decisions. To achieve the goal of ...

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Integrative Role of Internal and External Auditing to Reduce Creative Accounting Practices on Financial Statements )A field Study on a Number of Audit Firms, Joint Stock Companies and Academics in the City of Jeddah(

Mona Abdelrhman yagoub , Ashwag Moshabab Alasmary

The study aimed to highlight the integrative role between internal and external auditing to limit creative accounting practices on financial statements. To achieve the goals of the study,a field study was conducted on a sample of academics from members of the teaching staff and internal auditors in a ...

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The impact of the audit committee's support on the procedures of the external auditor in discovering creative accounting practices (From certified accountants’ perspective in Sudan)

Musa Mohammed Ahmed Abu Tomma

This study aimed to measure the relationship between the audit committee support and the external auditor's procedures, and then to figure out their impact in discovering creative accounting practices. To achieve this goal, the study followed the descriptive and analytical approach by using the case ...

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The impact of creative accounting methods on financial reports and statements in commercial banks listed on Amman stock exchange (field study)

Abdelwahab Mahmoud Al-Rawashdeh

The aim of this study is to identify the impact of creative accounting methods on financial reports and statements in commercial banks listed on Amman Stock Exchange. Thus, in order to achieve this goal, the study utilized the descriptive analytical approach for its suitability to the nature of the study, ...

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