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THE MODERATING EFFECT OF THE AUDIT COMMITTEES ROLE IN THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND LIMITING OF PRACTICES CREATIVE ACCOUNTING, A IELD STUDY ON THE JORDANIAN INDUSTRIAL COMPANIES

International journal of entrepreneurship, 2021-01, Vol.25, p.1-11 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2021 ;ISSN: 1099-9264 ;EISSN: 1939-4675

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  • Title:
    THE MODERATING EFFECT OF THE AUDIT COMMITTEES ROLE IN THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND LIMITING OF PRACTICES CREATIVE ACCOUNTING, A IELD STUDY ON THE JORDANIAN INDUSTRIAL COMPANIES
  • Author: Owais, Walid Omar
  • Subjects: Accounting policies ; Accounting procedures ; Audit committees ; Corporate governance ; Creativity ; Ethics ; Field study ; Financial statements ; Stockholders
  • Is Part Of: International journal of entrepreneurship, 2021-01, Vol.25, p.1-11
  • Description: [...]this has led to the loss of confidence in the information of accounting as a result of a lack of its quality (Lai & Bello (2012), Akenbor & Ibanichuka (2012), OECD (2015)). Given the importance of corporate governance and audit committees to reduce the risks of creative accounting reflected in the level of transparency, The need to test the moderating effect of audit committees y in the influence of Corporate Governance in Limiting Creative Accounting Practices, apart from the recorded inconsistency from past related studies, is justified by that Creative accounting represents a major deception because it involves accounting methods that allow companies to report their financial results in a way that does not depict the true nature of their activities. OBJECTIVES OF THE STUDY The basic objective of this research is to identify The Moderating Effect of The audit committees role in The Relationship between Corporate Governance and Limiting of Practices Creative Accounting, A field study on Jordanian public shareholding companies. and that is through: (i) Identify the impact of protecting shareholder rights in limiting the practices of creative accounting. (ii) Identify the impact of disclosure and transparency in limiting creative accounting practices. (iii) Identify the impact of responsibilities of corporate board in limiting the practices of creative accounting. (iv) Identify the moderating effect of audit committees in the relation between corporate governance and limiting creative accounting practices from the point of view of employees in Jordanian public shareholding companies. JUSTIFICATION OF THE STUDY The importance of this study comes from a scientific point of view to keep pace with recent trends in accounting thought to apply corporate governance mechanisms because of their impact on establishing the principle of transparency and preserving the rights of shareholders and stakeholders, ensuring the quality of financial reports and achieving the effectiveness of companies 'performance to push the economic development process in their countries forward, as well as knowledge The corporate governance role and audit committees in Limiting the Practices of Creative Accounting on the numbers of the company's financial statements and showing them in a manner contrary to the actual reality, which misleads the users of these lists, and in practice this study comes in light of the interest of official and non-official bodies and professional and academic organizations in applying corporate governance and limiting practices Creative
  • Publisher: Arden: Jordan Whitney Enterprises, Inc
  • Language: English
  • Identifier: ISSN: 1099-9264
    EISSN: 1939-4675
  • Source: ProQuest Central
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