أساليب المحاسبة الإبداعية المستخدمة للتلاعب وأثرها على موثوقية المعلومات المحاسبية

Abstract

The present study attempted investigate the effects of creative accounting methods used to manipulate the reliability and the validity of accounting information. After that, the qualitative characteristics that determine the reliability and the validity were shed light on, the latter considered as the accounting product or outputs that the users of the financial statements depend on and their effects on them and on the institution are alike. In the practical part, the present study deals with testing a sample of specialist's opinions in the field of accounting and auditing by studying the relationship between creative accounting methods used for manipulation and their negative impact on the reliability and the validity of accounting information. The study relied on the descriptive approach by giving various definitions and concepts related to the subject, the information are obtained from multiple resources such as books, theses, studies, magazines and internet sites. However, in the analytical approach, the (SPSS V26) statistical program was used to analyze the results of the field study.The study reached several conclusions, including that the administration seeks to serve its interests at the expense of another category, which is the users of the financial statements and their shading through its resort to the use of creative accounting methods by exploiting the loopholes of the accounting system that provide the opportunity to practice, as well as the great impact on the quality and thus the reliability of the accounting information that would Undermining the confidence of users in the financial market.The study also concluded that the test sample expresses a neutral opinion about the extent to which creative accounting is practiced, due to several considerations, including confidentiality in the disclosure of financial information, and this confirms the importance of the subject, as it was concluded that there was a negative impact on the reliability of accounting information due to creative accounting practices. however, there are several ways and mechanisms to limit them, especially the commitment to the principle of consistency in accounting policies, and that the auditor's full use of his powers has a major role in limiting the effects of creative accounting methods used to manipulate the reliability of accounting information.