Browsing by Author "Gherbi Salim"

Filter results by typing the first few letters
Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    Impact Of Creative Accounting On The Quality Of Financial Audits
    (جامعة الوادي University of Eloued, 2024-10-31) Gherbi Salim
    Creative accounting refers to the manipulation of financial statements by exploiting loopholes or flexibility in accounting standards to present a more favourable view of a company's financial health. This research paper explores the impact of creative accounting on the quality and reliability of financial audits. Through a review of accounting techniques and their detection in audits, we evaluate the challenges auditors face in identifying these manipulative practices. By using and reviewing current auditing frameworks, the paper provides insights into how creative accounting undermines audit quality, impacts stakeholder decision-making, and affects trust in financial reporting. Solutions to enhance audit quality and reduce the influence of creative accounting are discussed.