The Moderating Impact of the Audit Committee on Creative Accounting Determination and Financial Reporting Quality in Iraqi Commercial Banks

The Moderating Impact of the Audit Committee on Creative Accounting Determination and Financial Reporting Quality in Iraqi Commercial Banks

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for stakeholder...

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Bibliographic Details
Main Authors: Ibtihal A. Abed, Nazimah Hussin, Hossam Haddad, Nidal Mahmoud Al-Ramahi, Mostafa A. Ali
Format: Article
Language:English
Published: MDPI AG 2022-04-01
Series:Risks
Subjects:
ethical issues
disclosure quality
internal control
ownership structure
manipulation sector
banking sector
Online Access:https://www.mdpi.com/2227-9091/10/4/77

Internet

https://www.mdpi.com/2227-9091/10/4/77

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