The Impact of Creative Accounting on the Certified Accountants Efficiency from a Certified Accountants’ Perspective in Jordan
摘要
The objective of the research is to examine how creative accounting enhances the effectiveness of certified accountants in Jordan, as perceived by certified accountants themselves. In order to achieve this objective, the research utilized the descriptive analytical approach and employed SPSS for data analysis. A sample of 350 questionnaires was randomly distributed to the target population, resulting in 329 questionnaires being returned. After carefully reviewing the returned questionnaires, 318 were deemed suitable for analysis. The research considered creative accounting as the independent variable, which was measured by examining various methods of creative accounting. On the other hand, the efficiency of certified accountants served as the dependent variable, which was measured by assessing the experience and skills of certified accountants. One of the key findings of the research was the adverse impact of creative accounting on the efficiency of certified accountants. Based on these findings, the research recommends the establishment of guidelines and regulations that outline the minimum level of experience and skills required for certified accountants to engage in auditing and certify financial statements. This would ensure that certified accountants possess the necessary efficiency, experience, and skills to identify and mitigate instances of creative accounting within companies, thereby safeguarding the integrity of financial statements against manipulation.