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The Role of Auditor in Measuring the Relationship Between Creative Accounting Techniques and Their Motives in the Syrian Shareholding Companies (A Field Study)

دور مدقق الحسابات الخارجي في قياس العلاقة بين أساليب و دوافع المحاسبة الإبداعية في الشركات المساهمة السّورية /دراسة ميدانيّة/

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 Publication date 2015
and research's language is العربية
 Created by Shamra Editor




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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 achieve 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.


Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى تحليل دور المدقق الخارجي في قياس العلاقة بين أساليب المحاسبة الإبداعية ودوافعها في الشركات المساهمة السورية. لتحقيق هذا الهدف، تم تصميم استبانة وزعت على 300 مدقق حسابات معتمد من قبل وزارة المالية السورية، وتم تحليل 115 استبانة صالحة. أظهرت النتائج أن هناك تفاوتاً في تقدير المدققين لدرجة تطبيق أساليب المحاسبة الإبداعية، ويعزى هذا التفاوت إلى المؤهل العلمي، الشهادة المهنية، والتخصص المحاسبي. كما تبين أن هناك علاقة قوية بين أسلوب التأثير على بنود قائمة المركز المالي ودافع تحقيق أرقام محددة للربح، بينما كانت العلاقة بين تجنب التكاليف السياسية وأسلوب التأثير على قائمة الدخل في المرتبة الثانية من حيث القوة. وأظهرت النتائج أن الإدارة قد تتبع أكثر من أسلوب لتحقيق دافع معين، مثل التأثير في بنود قائمة المركز المالي وقائمة التدفقات النقدية والتمويل خارج الميزانية لتحقيق أرقام محددة للربح. توصي الدراسة بضرورة توعية إدارة الشركات بخطورة المحاسبة الإبداعية ووضع ضوابط كافية لاستخدام البدائل المحاسبية المتاحة، بالإضافة إلى حث المدققين على تطوير مهاراتهم المهنية.
Critical review
تعتبر هذه الدراسة مهمة لفهم دور المدقق الخارجي في كشف أساليب المحاسبة الإبداعية، إلا أنها تفتقر إلى تحليل عميق لبعض الجوانب مثل تأثير البيئة الاقتصادية والسياسية في سوريا على نتائج الدراسة. كما أن الاعتماد على استبانة كأداة وحيدة لجمع البيانات قد يحد من شمولية النتائج. كان من الممكن تعزيز الدراسة باستخدام مقابلات أو دراسات حالة لتقديم رؤية أكثر شمولية. بالإضافة إلى ذلك، لم تتناول الدراسة بشكل كافٍ تأثير العوامل الثقافية والاجتماعية على ممارسات المحاسبة الإبداعية في الشركات السورية.
Questions related to the research
  1. ما هو الهدف الرئيسي من الدراسة؟

    الهدف الرئيسي هو تحليل دور المدقق الخارجي في قياس العلاقة بين أساليب المحاسبة الإبداعية ودوافعها في الشركات المساهمة السورية.

  2. ما هي الأداة المستخدمة لجمع البيانات في الدراسة؟

    تم استخدام استبانة كأداة لجمع البيانات من مدققي الحسابات المعتمدين من قبل وزارة المالية السورية.

  3. ما هي العوامل التي تؤثر على تقدير المدققين لدرجة تطبيق أساليب المحاسبة الإبداعية؟

    العوامل هي المؤهل العلمي، الشهادة المهنية المحاسبية، والتخصص المحاسبي الدقيق.

  4. ما هي أقوى علاقة ظهرت في نتائج الدراسة؟

    أقوى علاقة ظهرت بين أسلوب التأثير على بنود قائمة المركز المالي ودافع تحقيق أرقام محددة للربح.


References used
Amat. O., and Gowthorpe, C.-Creative Accounting: Nature, Incidence and Ethical Issue- Journal of Economic Literature classification, M41, 2005, p 1-21
Griffiths, I.- Creative Accounting- 4th ed, Sedgwick and Jackson, London, 1980,p.30
Jamal, K., and Tan, Hung-Tong- Joint Effects of Principle Based Versus Rule- Based Standard and Auditor Type in Constraining Financial Managers Aggressive Reporting", The Accounting Review, Vol. 85, No. 4. 2010, pp.1325-1346
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