دور خبرة محافظ الحسابات في الكشف والحد من ممارسات المحاسبة اإلبداعية

Abstract

The concept of creative accounting has become a focus and interest for the future of account holders in recent years, especially after the collapse of the company (ENRON) and other leading companies, and we, through this memorandum entitled “The role of account keeper experience in detecting and limiting creative accounting practices,” we By highlighting the concept of creative accounting from several aspects, with a focus on the role of the account keeper in revealing creative accounting practices and limiting them to prove the validity of the financial statements, and from here the importance of the study is due to the importance of financial statements in giving financial information to its users, which generates a lot of them in making their decisions in several areas The theoretical aspect was also dropped during our field visit to the office of the account keeper in the state of Mostaganem in order to reach significant results that support the subject of the study and through it we reached to prove the hypotheses put forward. The study also shows that the account holder has a major role in the disclosure and credibility of the financial statements