The role of auditing in the reduction of the negative practices of creative accounting

Guerrouf, Mohammed Karim

doi:http://dx.doi.org/10.12785/AJA/190102

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dc.contributor.author	Guerrouf, Mohammed Karim
dc.date.accessioned	2018-08-01T06:05:55Z
dc.date.available	2018-08-01T06:05:55Z
dc.date.issued	2016-06-01
dc.identifier.issn	2210-1454
dc.identifier.uri	https://journal.uob.edu.bh:443/handle/123456789/2154
dc.description.abstract	This study aimed to identify the role of accounting audit in reducing the negative impact of creative accounting, by dropping the theoretical study on a sample of 30 French joint stock companies registered in (Cac 40) index. To fulfill this goal, the researcher depended on the methodology of scientific research (Descriptive and Inductive and Deductive) by using theoretical studies style and application on the French business environment, creative accounting practices was measured by measuring discretionary accruals using the modified <<Jones,1995>> model.	en_US
dc.language.iso	ar	en_US
dc.publisher	University of Bahrain	en_US
dc.rights	Attribution-NonCommercial-ShareAlike 4.0 International	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-sa/4.0/	*
dc.subject	Accounting audit	en_US
dc.subject	Creative accounting	en_US
dc.subject	Financial embezzlement	en_US
dc.subject	French enterprises	en_US
dc.subject	Optional of Receivables	en_US
dc.subject	Financial Statements	en_US
dc.title	The role of auditing in the reduction of the negative practices of creative accounting	en_US
dc.title.alternative	دور التدقيق المحاسبي في الحد من الممارسات السلبية للمحاسبة الابداعية
dc.type	Article	en_US
dc.identifier.doi	http://dx.doi.org/10.12785/AJA/190102
dc.volume	19
dc.issue	01
dc.pagestart	43
dc.pageend	91
dc.source.title	The Arab Journal of Accounting
dc.abbreviatedsourcetitle	AJA