شريط, ابتسامرزاق لبزة, خلودشريف حضرية, سارة2019-07-172019-07-172017https://dspace.univ-eloued.dz/handle/123456789/3255مذكرة ماستر تدقيق محاسبيThis 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 .Arحوكمة الشركات ، المحاسبة الابداعية، ادارة المخاطر، ادارة الارباحcorporate governance , creative accounting , risk management ,Master