The reality of creative accounting practices in the Algerian environment and the procedures to exclude it from financial reports
Algerian Business Performance Review
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| Title Statement |
The reality of creative accounting practices in the Algerian environment and the procedures to exclude it from financial reports |
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| Added Entry - Uncontrolled Name |
مسعود, صديقي بدر, الزمانخمقاني كلّية العلوم الاقتصادية والعلوم التّجارية وعلوم التّسيير مخبر التمويل ومالية الأسواق و مالية المؤسسة جامعة قاصدي مرباح ورقلة كلّية العلوم الاقتصادية والعلوم التّجارية وعلوم التّسيير مخبر التمويل ومالية الأسواق و مالية المؤسسة جامعة قاصدي مرباح ورقلة |
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| Summary, etc. |
This paper aims to provide a model to the external auditor to exclude creative accounting practices from financial reporting within the financial accounting system, with the application on a sample of oil companies. We have selected the practices of creative accounting as a dependent variable through the voluntary dues of the study sample; and the procedures followed by the external auditor to audit the informational content of the financial balance sheet, cash flow statement, and intermediate management balances, as the three independent variables. The study found a significant effect of the External Auditor in the exclusion of creative accounting practices following the study model
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| Publication, Distribution, Etc. |
Algerian Business Performance Review |
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| Electronic Location and Access |
application/pdf https://journals.univ-ouargla.dz/index.php/ABPR/article/view/812 |
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| Data Source Entry |
Algerian Business Performance Review; Vol 8 No 1 (2015): Numero 8 2015 |
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| Language Note |
eng |
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| Terms Governing Use and Reproduction Note |
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