JOURNAL ARTICLE
Keywords: Creative cost, External Audit, Financial Statements, Agricultural Businesses
Abstract: The collapse of the huge international companies around the world increased the interest of provision of appropriate mechanisms which reduce practices that lead to manipulation in financial reports. Most of the research report that these changes in financial statements which are practiced by the administrations of these companies and according to their desires, are behind their companies’ sudden collapses, and that is what called the creative cost accounting. A quantitative research method used to measure the current study, moreover, 94 auditors participated in this study. The researcher employed a simple regression analysis to measure the developed three research hypotheses. The findings revealed that the highest value was found to be for first research hypothesis which stated that (There is statistically significant relationship between the general standards of external auditing and creative cost accounting practices in agricultural businesses), moreover the lowest value was found to be for second research hypothesis which stated that (There is statistically significant relationship between the general standards of external auditing and creative cost accounting practices in agricultural businesses) as for third hypothesis was found to be moderate which stated that (There is statistically significant relationship between fieldwork standards for external auditing and creative cost accounting practices in agricultural businesses). However, the findings demonstrated that the general standards of external auditing have the most effective role in reducing creative cost accounting practices in agricultural businesses.
Article Info: Received: 08 Oct 2022; Received in revised form: 06 Nov 2022; Accepted: 10 Nov 2022; Available online: 17 Nov 2022
DOI: 10.22161/ijeel.1.5.2
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