اقع ممارسات المحاسبة الابداعية في البيئة الجزائرية وإجراءات استبعادها من التقارير المالية دراسة حالة عينة من الشركات البترولية للفترة 2012-2013

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.