Please use this identifier to cite or link to this item:
https://dspace.univ-ouargla.dz/jspui/handle/123456789/10132
Title: | اقع ممارسات المحاسبة الابداعية في البيئة الجزائرية وإجراءات استبعادها من التقارير المالية دراسة حالة عينة من الشركات البترولية للفترة 2012-2013 |
Authors: | مسعود صديقي بدر الزمانخمقاني |
Keywords: | Creative accounting Financial reporting Financial accounting system External Auditor petroleum corporations |
Issue Date: | Dec-2015 |
Series/Report no.: | numero 8 2015; |
Abstract: | This paper aims to provide a model to the external auditor to exclude creative accounting practices from financial reporting within the financial accounting system, with the application on a sample of oil companies. We have selected the practices of creative accounting as a dependent variable through the voluntary dues of the study sample; and the procedures followed by the external auditor to audit the informational content of the financial balance sheet, cash flow statement, and intermediate management balances, as the three independent variables. The study found a significant effect of the External Auditor in the exclusion of creative accounting practices following the study model. |
Description: | Algerian business performance review |
URI: | http://dspace.univ-ouargla.dz/jspui/handle/123456789/10132 |
ISSN: | 1938-2170 |
Appears in Collections: | numéro 08 2015 V4 n2 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
ABPR0804.pdf | 271,1 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.