Document Details

Document Type : Thesis 
Document Title :
The Role of Corporate Governance in Reducing of Creative Accounting Practices in Saudi Joint Stock Companies Empirical Study
دور حوكمة الشركات في الحد من ممارسات المحاسبة الإبداعية في الشركات المساهمة السعودية "دراسة ميدانية"
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : This study aimed to identify the role of Corporate Governance in minimizing Creative Accounting Practices. In order to achieve the objective of this study, the researcher used inductive analysis approach in collecting data from literature review, scientific researches, articles and dissertations. The researcher used the deductive methodology due to its suitability to the nature of the study, where the researcher used the questionnaire as a tool to gather the study sample perceptions. The questionnaire was distributed over sample of (355) financial statements makers at the joint-stock companies. In addition to audit offices that are specialized on reviewing such companies. Only (217) questionnaires were valid for data analysis. The researcher had used Statistical Methods to test the study hypotheses. The results of the study showed that there is a statistically significant relationship between Corporate Governance and minimizing Creative Accounting Practices that are directly related to the disclosure, timing, appreciation, classification and presentation. According to financial statements makers point of view at Saudi Shareholding Companies and Audit offices who are in charge of reviewing these companies' financial statements. The study concluded with set of recommendations including: • Activate the retributive systems for individuals who violate the corporate governance regulation. • Paying attention to disclosure of the Creative Accounting Practices through preparing specialized training courses to increase the efficiency and vigilance of internal and external auditors, and audit committees. • Paying attention to ethics of the accounting profession. • Establishing a center for corporate governance to entrench the culture of corporate governance in KSA by spreading awareness, promote national practitioners and provide the necessary advisory services. 
Supervisor : Dr. Amal Mohammed Awad 
Thesis Type : Master Thesis 
Publishing Year : 1438 AH
2017 AD 
Added Date : Sunday, October 15, 2017 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
هاجر عبد المغني الجنيدAljunaid, Hajer AbdulmughniResearcherMaster 

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