دور منظماث التدقيق الدولية في الحد من ممارساث المحاسبة الإبداعية

Abstract

This study aims to highlight the role of external audit organizations in limiting cre-ative accounting practices. Through the analysis of the cases of Arabtec and Drake & Scull, which are listed on the Dubai Financial Market, it was found that both companies employed misleading accounting techniques such as delaying losses and inflating revenues. The results also revealed that external audit organizations were not effective in detecting these practices in a timely manner, due to weak oversight, lack of auditor independence, and a lack of transparency from the com-panies. The study affirms that the effectiveness of external auditing remains lim-ited without strong regulatory support and a robust oversight environment