The Extent of Sufficiency in Lebanese Auditors' Experience to Detect Creative Accounting Practices (through the auditors' viewpoint)
published by Aِl-Baath University
in 2016
in Economy
and research's language is
العربية
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Abstract in English
This study deals with the extent
of sufficiency in Lebanese auditors' experience to detect creative
accounting practices.
The study has concluded that auditors in Lebanon think that the
experience they have is sufficient to detect creative accounting
practices, and that their ability to do so is increasing with the
increase of years of experience and vocational qualifications they
acquired.
References used
Chen, Chia-hui, the fraudulent financial reporting characteristics of the computer industry,unpublished ph.D, Nova Southeastern University
Gowthorpw, Catherine. Amat, Oriol,Cretive Accounting: Nature, Incidence, and Ethical issues, Journal of Economic Literature Classification, Vol. 41, 2004
Griftiths, I (1986), Creative Accounting", Sedgwick & Jackson, London, p24