دور المحاسبة الإبداعية في نشوء الأزمة المالية العالمية وفقدان الموثقية في البيانات المالية( من وجهة مدقيقي الحسابات والأساتذة الجامعيين)

Abstract

Advantage of the business environment continued development in various financial transactions which gave it high levels of challenge and complexity, and financial collapses sudden lack of commitment to standards of ethics and rules of professional conduct had a direct impact on the weakening confidence in accounting and accountants in particular, and some interested in the accounting profession as one of the causes of the crisis as a result of manipulation of accounting data of the company taking advantage of some processors and accounting policies which appear accounting data without the form of real and true, and as a result of these crises, the concept of accounting creative focus and attention by accountants and auditors are large, so the research aims to find out the causes of financial crises and its impact on the accounting profession accounting concept creative and the most important methods of accounting creativity....