دور حوكمة الشركات في الحد من ممارسات المحاسبة الابداعية

Abstract

This study aimed to figure out and highlight the role and effectiveness of corporate governance in the limitation of the creative accounting practices , the study depended on descriptive analytical method , to achieve the study objectives we have set up and distributed (50) questionnaire on the study population which consisted of …….auditors and accountants . After receiving questionnaires (44 valid ones) we have analyzed them by using SPSS program and Excel 2010 . The study revealed a statistically significant role of the application of corporate governance in reducing the negative impact of creative accounting on the reliability of the financial statements . This main result was concluded through a group of secondary results that confirmed the role of different corporate governance principles on the aforementioned role .