The study aims to determine the level of the relationship between creative accounting
techniques applied in shareholding corporations and their motivation through a field study
that was undertaken on the auditors of shareholding companies. To achie
ve the objective of
this study, a questionnaire was designed as a tool to collect data from the population of the
study which is composed of auditors appointed by the Ministry of Finance, and authorized
to audit shareholding companies. The questionnaire was distributed to 300 out of 493
auditors. 125 questionnaires were returned, and 115 questionnaires were suitable for
analysis..
The study showed difference in estimation of external auditor of the degree of
application of Syrian companies for creative accounting techniques in preparing financial
statements due to scientific qualification, the certificate of professional accounting, and
accounting specialization. And a stronger relationship appeared between the influence
technique on the items of the financial position statement and the motivation to achieve
specific figures of profit, and the relationship between political costs avoidance and the
technique of influence on income statement got the second highest on the level of power.
Correlation results between management techniques and their motivation showed that to
achieve a certain motive, management might follow more than one technique, they may
apply, for example, a technique that influence the items of statement of financial position,
statement of cash flows, off-balance sheet financing, in order to achieve specific figures of
profit.
The main objective of this research is to identify the reality of implementing creative
accounting techniques in Syrian shareholding companies, and evaluating the procedures of
detecting them by the external auditor. To achieve this objective, a fi
eld study is conducted
by using a questionnaire to collect data from auditors accredited by the Finance Ministry
and authorized to audit shareholding companies. The questionnaire is distributed to 300 out
of 493 auditors. 125 copies are returned, and 115 of them are suitable for analysis. This
study concludes that Syrian shareholding companies implement techniques of creative
accounting with varying rates. compared to other techniques, Off-Balance Sheet Financing
technique is ranked first in implementation. This research also shows that the external
auditor does pay enough attention to implementing the procedures of detecting creative
accounting in Syrian shareholding companies.
هدفت هذه الدراسة إلى تعرف النشاطات التي تقوم بها لجان المراجعة و تؤدي إلى الحد من ممارسات المحاسبة الإبداعية، و لتحقيق هذا الهدف قام الباحث بإعداد استبانة وزعت على عدد من المراجعين الخارجيين و أعضاء لجنة المراجعة في الشركات المساهمة في سورية، و قد تض
منت الاستبانة النشاطات التي يمكن أن تمارسها لجان المراجعة عند تنفيذها لمهامها و تسهم في الحد من ممارسات المحاسبة الإبداعية في الشركات. و خلصت الدراسة إلى أن هناك مجموعة من النشاطات تمارسها لجان المراجعة عند تنفيذها لمهامها و تؤدي إلى الحد من ممارسات المحاسبة الإبداعية في الشركات المساهمة من وجهة نظر عينتي الدراسة.