FACTORS AFFECTING CREATIVE ACCOUNTING PRACTICES AND ITS IMPACT ON COMPANY PERFORMANCE-AN APPLIED STUDY IN IRAQI STOCK COMPANIES

Abstract

The purpose of the study is to provide creative accounting and the variables affecting or supporting its use in Iraqi businesses. There were theories proposed. It claims that a lot of factors have a big influence on how departments in Iraqi businesses choose to use creative accounting. The researchers selected nine criteria that they feel have the greatest influence, and the second is that there are several strategies that have moral implications for either preventing or opposing creative accounting. A questionnaire was created with the intention of assessing the two hypotheses, and it was given to a sample of (48) accounting individuals from accounting practitioners in Iraqi companies and the auditors who audit the accounts of those companies. After analyzing the responses, the most important results reached were the factors that were chosen as influences on the application of creative accounting in Iraqi companies have a significant impact, and they vary in the degree of their impact. The methods or methods that were tested have moral importance in preventing or combating creative accounting and can be activated in this field. There are many risks that cannot be avoided if creative accounting methods are not discovered and combated.