دور أساليب المحاسبة القضائية في الحد من ممارسات التلاعب في القوائم المالية-دراسة ميدانية
الشريط الجانبي للمقالة
محتوى المقالة الرئيسي
الملخص
سلطت الدراسة الضوء على معرفة الدور الذي تقوم من خلاله أساليب المحاسبة القضائية في الحد من ممارسات التلاعب في القوائم المالية، وعرض المفاهيم المتعلقة بالمحاسبة القضائية والتلاعب في القوائم المالية، ولتحقيق ذلك تمت الاستعانة بالمنهج الوصفي التحليلي بأداة الاستبانة التي تم توزيعها على مجتمع الدراسة المتمثل بمدققي الحسابات في محافظة البصرة البالغ عددهم 120 مدققاً، وأظهرت الدراسة أن هنالك دور هام لأساليب المحاسبة القضائية لوضع حد من ممارسات التلاعب في القوائم المالية، وأن الأساليب التي يعتمدها المحاسب القضائي تساعد في رسم واقع مطمئن لمستخدمي القوائم لشمولها كافة تفاصيل التدقيق اللازم من متابعة الصفقات، ومطابقة الكشوفات ومراقبة مصادر الأموال وغيرها، وأن هنالك علاقة عكسية ذات دلالة إحصائية بين أساليب المحاسبة القضائية والتلاعب في القوائم المالية مفادها أن تنخفض أساليب التلاعب عند ازدياد استخدام أساليب المحاسبة القضائية.
تفاصيل المقالة
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المراجع
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