Vol. 19, N°2 (2024)

106

72

The role of the external auditor in limiting creative accounting practices to improve the quality of accounting information

Résumé

The study seeks to determine the extent of the role of external audit standards (general or personal standards, independence standards, academic or practical qualification standards, field work standards, industrial specialization, ethical commitment) in limiting creative accounting practices to improve the quality of accounting information in Iraqi companies listed on the market. Money bills. The descriptive analytical approach was adopted, where (230) questionnaires were distributed to the study sample represented by external auditors in the audit offices of (105) Iraqi companies listed on the stock market. Statistical programs (AMOS and SPSS) were used to test the hypotheses, and the study concluded that there is an indirect effect of reducing creative accounting practices as an intermediary variable on the relationship of external auditing standards to the quality of accounting information, and thus increases the suitability, reliability, comparability, understandability, verifiability, and appropriate timeliness of information. Accounting. External audit limits creative accounting practices to improve the quality of accounting information and reduces the gap between the accounting information produced by companies and the accounting information requested by users. The quality of accounting information is also directly affected by external audit standards that achieve transparency, obtain quality information, reduce information asymmetry by following the principles of accounting disclosure, and thus improve the quality of accounting information transmitted between companies, auditors, regulatory authorities, investors and other users. The researcher recommends that external auditors adhere to the highest standards of independence, scientific and practical qualifications, and monitor and review the creative accounting practices used by companies, especially in the income statement and the statement of property rights, in order to reduce distortions and differences in the financial statements, and improve the dimensions of the quality of accounting information.

Comment citer cet article

نبراس كمال محمود و غازي الزواري (2024) " دور المدقق الخارجي في الحد من ممارسات المحاسبة الابداعية لتحسين جودة المعلومات المحاسبية" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 19، العدد 2 جوان ، ص19-45