دور جودة التدقيق الخارجي في التقليل من آثار المحاسبة الإبداعية

Abstract

This study aimed to identify the role of the quality of external auditing in reducing the effects of creative accounting, by identifying the quality of external auditing, the various practices and methods of creative accounting as well as their implications on the value of the institution, and then showing the contributions of the quality of external auditing in minimizing the effects of Creative Accounting. To achieve the objective of the study and test the validity of the hypotheses, we relied on a questionnaire form distributed to the parties interested in the audit process in the state of Medea and some other states, where the sample included 45 respondents, and the study found the following: The quality of the external audit is affected by the factors controlling it. Creative accounting depends on fraudulent methods and non-professional practices that negatively affect the value of the enterprise. The quality of external auditing contributes to reducing the effects of creative accounting and in light of these results, The study recommended that practitioners of the accounting and auditing professions undergo training on an ongoing basis, activating the role of professional organizations and bodies responsible for organizing the profession accounting in Algeria and activating its role in enhancing the quality of external auditing and reducing creative accounting practices.