The Extent of Cognition by Accountants, Auditors, Financial Analysts and Financial Statement Users to Creative Accounting Practices on Cash Flow Statement

أبو تمام, مسياء (2013) The Extent of Cognition by Accountants, Auditors, Financial Analysts and Financial Statement Users to Creative Accounting Practices on Cash Flow Statement. Masters thesis, جامعة الشرق الاوسط.

Text 586b88e3ca88d_1.pdf Download (1MB)

Abstract

This study aimed to identify the scope of creative accounting in the cash flow statement, and therefore to identify creative accounting practices and methods used in the cash flow statement through field study in industrial companies. In order to achieve the objective of the study and testing of hypotheses, the researcher dealt with two types of data secondary and primary data, and consisted of a sample of (261) responses. The results of the study pointed the existence of the effect of the use of practices and creative accounting methods on the reliability of data and appropriate cash flow statement. As it turns out that there is a perception among accountants and auditors, financial analysts, and users of financial statements to creative accounting methods on the cash flow statement. The results also pointed out the absence of statistically significant differences between the study sample about the perception of accountants, auditors, financial analysts and users of financial statements with the procedures that can be used to reduce the effects of creative accounting in the preparation of the statement of cash flows. Moreover, the results of the study described practices used creative accounting methods in the preparation of cash flow statement. In light of the results, the study recommended issuance of additional laws and regulations that help to detect creative accounting practices, and impose severe penalties on preparers of financial statements for industrial companies who are practicing creative accounting in all its forms. The study increases awareness and understanding of how to clarify the creative accounting methods, so as to indicate harm reduction practices and combat proper means.

Actions (login required)

View Item