This research deals with the study of earnings management in the banking risks and the impact of the lack of controls, as well as lack of commitment to the application of legal rules in the spread of these risks, in terms of financial failure and col
lapse proved in many banks in the world failed to traditional methods to prevent the causes of landslides and financial scandals, and the reasons President so lax regulatory processes in banks making it easier for the departments of banks earnings management, which called for the need to use modern mechanisms of governance and oversight in all types of organizations as a framework for regulatory guarantees the protection of capital through a variety of mechanisms, notably transparency and disclosure of financial and non-financial information prepared In accordance with accounting standards related, as well as strengthening the role of job internal and external audit, especially with respect to the independence of these two functions and the formation of the Audit Committee of the Board of Directors to oversee them.
The research found that the Syrian banking environment despite the economic crisis as a result of the global war being waged upon it provides the necessary assurances that the administration of the Syrian commercial banks did not resort fake or sham operations or operations outside the budget to improve the form of financial results, and no significant correlation between the availability of controls regulators in Syrian banks and reduce the risk of earnings management.
