The Role of Audit Quality in Limiting Creative Accounting Techniques in Syrian Shareholding Companies: Field Study"

Authors

  • mariam abdalhalim Tishreen University

Abstract

The research aims to clarify the role  of Audit Quality in Limiting Creative Accounting Techniques in Syrian Shareholding Companies. To achieve the objective of this research, a field study was conducted by using a questionnaire to collect data from the population of the study which is composed of auditors accredited by the Finance Ministry, and authorized to audit shareholding companies. The questionnaire was distributed to 489 out of 493 auditors. 124 copies were returned, and 109 of them were suitable for analysis.

The study concluded that Syrian shareholding companies implement techniques of creative accounting in varying rates. The study showed that the external auditor does pay enough attention in reaching a high level of quality that ensures the reduation of creative accounting in Syrian shareholding companies.

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Published

2022-09-21

How to Cite

1.
عبد الحليم م. The Role of Audit Quality in Limiting Creative Accounting Techniques in Syrian Shareholding Companies: Field Study". Tuj-econ [Internet]. 2022Sep.21 [cited 2024Nov.25];44(4):11-26. Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/12420

Issue

Vol. 44 No. 4 (2022): Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

Section

Articles

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