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Après l'effondrement de grandes sociétés une attention accrue à fournir des mécanismes appropriés pour réduire les pratiques comptables créatives qui sont dans la manipulation et la fraude dans les rapports financiers et le gouvernement des entreprises est l'un de ces mécanismes, comme le travail de réglementation et de surveillance dans les entreprises.

Cette étude visait à identifier les principes contenus dans le gouvernement des entreprises qui mènent à une diminution de la pratique de comptabilité créative, et d'enquêter sur cet objectif, le chercheur prépare un questionnaire a été distribué à un certain nombre de comptables et financières à Saidal, et l'étude a conclu qu'il existe un ensemble de principes adoptée par la société conduire à une réduction des pratiques comptables créatives du point de vue des répondants.

After the collapse of large companies increased to provide appropriate mechanisms to reduce attention to creative accounting practices that are in the manipulation and fraud in financial reporting and corporate governance is one of these mechanisms, such as the work regulation and supervision in business.

This study aimed to identify the principles contained in the corporate governance leading to a decline in the practice of creative accounting, and investigate this objective, the researcher prepared a questionnaire was distributed to a number of accounting and finance to Saidal, and the study concluded that there is a set of principles adopted by the lead to a reduction in creative accounting practices from the perspective of respondents society.

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