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248616

اثر أنماط أساليب المحاسبة الإبداعية على جودة المعلومات المحاسبية وإنعکاساتها على درجة الثقة في القوائم المالية

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Last updated: 04 Jan 2025

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Abstract

The research problem is that the outcome of the accountants practices, procedures, and policies; getting use their intelligence, knowledge, and experience with accounting standards so that to manipulate numbers in order to improve the image of the economic unit and give misleading data as a result of creative accounting practice. The research aims to identify the most important creative accounting methods practiced by corporate management to influence the quality of the accounting information presented by the financial statements and their effect on the degree of trusting in these statements. Moreover, the research aims to study the reasons and motives for manipulating methods that lead to undermining the confidence of the users of this accounting information in the financial statements. In addition to present the mechanisms and methods that can be used to reduce its effects on their investment decisions The researchers used the deductive approach when choosing the study problem, and setting scientific hypotheses, in addition to the statistical analysis that was relied upon in the field study. The sampling used is a group of accountants, auditors and academics. One of the most prominent results is that the manipulation of the ratio of long-term asset depletion affects the items of the center's list. The researchers recommend that financial research is should be adopted to rehabilitate accountants, by identifying creative accounting methods to achieve the quality of accounting information presented in the financial statements.

DOI

10.21608/jsfc.2021.248616

Keywords

creative accounting / quality of accounting information / financial statements

Authors

First Name

أميرة

Last Name

عبدالرحمن المکي

MiddleName

-

Affiliation

أستاذ المحاسبة المساعد بکلية المجتمع بجامعة طيبة المملکة العربية السعودية

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First Name

الطيب

Last Name

حامد إدريس موسى

MiddleName

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Affiliation

أستاذ المحاسبة المساعد بجامعة شقراء کلية العلوم والدراسات الأنسأنية بالقويعية.المملکة العربية السعودية

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City

.المملکة العربية السعودية

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Volume

26

Article Issue

1

Related Issue

35520

Issue Date

2021-06-01

Receive Date

2021-02-07

Publish Date

2021-06-01

Page Start

181

Page End

215

Print ISSN

1687-322X

Link

https://jsfc.journals.ekb.eg/article_248616.html

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https://jsfc.journals.ekb.eg/service?article_code=248616

Order

13

Type

المقالة الأصلية

Type Code

761

Publication Type

Journal

Publication Title

المجلة العلمية لقطاع کليات التجارة

Publication Link

https://jsfc.journals.ekb.eg/

MainTitle

اثر أنماط أساليب المحاسبة الإبداعية على جودة المعلومات المحاسبية وإنعکاساتها على درجة الثقة في القوائم المالية

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Article

Created At

22 Jan 2023