The role of auditing in the reduction of the negative practices of creative accounting

Abstract

This study aimed to identify the role of accounting audit in reducing the negative impact of creative accounting, by dropping the theoretical study on a sample of 30 French joint stock companies registered in (Cac 40) index. To fulfill this goal, the researcher depended on the methodology of scientific research (Descriptive and Inductive and Deductive) by using theoretical studies style and application on the French business environment, creative accounting practices was measured by measuring discretionary accruals using the modified <<Jones,1995>> model.