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http://dspace.centre-univ-mila.dz/jspui/handle/123456789/2161| Title: | دور مدقق الحسابات الخارجي في الحد من آثار المحاسبة الإبداعية على موثوقية البيانات المالية |
| Other Titles: | -د را سة عينة من محافظي الحسابات في ولاية ميلة |
| Authors: | فارس , بويحي , مرمون إيا د |
| Keywords: | محافظ الحسابات ، محاسبة إبداعية ،البيانات المالية portfolios of accounts, creative accounting, reliability of financial statements. |
| Issue Date: | Jun-2022 |
| Publisher: | university center of abdalhafid boussouf - MILA |
| Citation: | تخصص " مالية المؤسسة " |
| Abstract: | This study aimed to know and highlight the role of the account keeper in limiting the effects of creative accounting on the reliability of financial statements, as the descriptive and analytical approach was relied on in the study. For Mila, After receiving questionnaires (40) valid forms were obtained, and the data analysis was based on the Statistical Package for Social Sciences (SPSS). It was concluded that the account keeper ontributes to discovering and limiting the effects of creative accounting through his experience and the rofessional competence when performing his duties, in addition to the countermeasures that he takes |
| URI: | http://dspace.centre-univ-mila.dz/jspui/handle/123456789/2161 |
| Appears in Collections: | Business and management economics |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| دور مدقق الحسابات الخارجي في الحد من اثار المحاسبة الابداعية على موثوقيةالبيانات المالية.pdf | 2,48 MB | Adobe PDF | View/Open |
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