University of Bahrain
Scientific Journals

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

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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
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


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