{"id":3801,"date":"2024-12-31T14:39:01","date_gmt":"2024-12-31T14:39:01","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=3801"},"modified":"2024-12-31T14:39:03","modified_gmt":"2024-12-31T14:39:03","slug":"%d8%a3%d8%ab%d8%b1-%d9%85%d9%85%d8%a7%d8%b1%d8%b3%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d8%a7%d9%84%d8%a5%d8%a8%d8%af%d8%a7%d8%b9%d9%8a%d8%a9-%d8%b9%d9%84%d9%89-%d8%ac%d9%88-2","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=3801","title":{"rendered":"\u0623\u062b\u0631 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u00a0\u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629"},"content":{"rendered":"\n

\u0627\u0644\u0645\u0644\u062e\u0635:<\/strong><\/p>\n\n\n\n

     \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u062b\u0631 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629\u060c \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u062b\u0631 \u0645\u0645\u0627\u0631\u0633\u0629 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0627\u0644\u062f\u062e\u0644\u060c \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629) \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629\u060c \u0648\u0627\u062a\u0628\u0639\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629\u060c \u0648\u0643\u0627\u0646\u062a \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0642\u0633\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629\u060c \u0648\u062a\u0645 \u062a\u0648\u0632\u064a\u0639 (35) \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0648\u062a\u0645 \u0627\u0633\u062a\u0631\u062c\u0627\u0639 (32) \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0648\u062a\u0645 \u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0627\u062d\u0635\u0627\u0626\u064a (SPSS)\u060c \u0648\u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0646\u062a\u0627\u0626\u062c.<\/p>\n\n\n\n

   \u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649: \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0628\u064a\u0646 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629\u060c \u0648\u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0628\u064a\u0646 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0627\u0644\u062f\u062e\u0644\u060c \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629) \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629.<\/p>\n\n\n\n

\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0625\u0641\u062a\u062a\u0627\u062d\u064a\u0629: (\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646\u060c \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629).<\/strong><\/p>\n\n\n\n

Abstract:<\/strong><\/p>\n\n\n\n

   The study aimed to identify the impact of creative accounting practices on the quality of financial information from the point of view of internal auditors working in Libyan commercial banks, as well as to identify the impact of practicing creative accounting methods in financial statements (financial position, income, cash flows, equity) on the quality of financial information in Libyan commercial banks. The study adopted the descriptive analytical approach by collecting data through a questionnaire. The study sample consisted of some internal auditors and employees working in the audit department in Libyan commercial banks. (35) questionnaires were distributed and (32) questionnaires were retrieved and analyzed using appropriate statistical methods using the statistical program (SPSS), and the results were extracted.<\/p>\n\n\n\n

   The study concluded that there is a positive relationship between creative accounting methods and the quality of financial information in Libyan commercial banks, and that there is a positive relationship between creative accounting methods in financial statements (financial position, income, cash flows, equity) on the quality of financial information in Libyan commercial banks. <\/p>\n\n\n\n

Key words: (Quality of information, the world, internal auditors, commercial banks).<\/strong><\/p>\n\n\n\n

\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n

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Naima Ali Tagoug<\/strong><\/td>Mohamed Moftah Alfatiemy<\/strong><\/td><\/tr>
\u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629-\u0641\u0631\u0639 \u0645\u0635\u0631\u0627\u062a\u0629<\/td>\u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629-\u0641\u0631\u0639 \u0645\u0635\u0631\u0627\u062a\u0629<\/td><\/tr>
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Yousef Mohamed Aboukhatala<\/strong><\/td>Mohammed Ibrahim Ashour<\/strong><\/td><\/tr>
\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0642\u0646\u064a\u0629-\u0645\u0635\u0631\u0627\u062a\u0629<\/td>\u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629-\u0641\u0631\u0639 \u0645\u0635\u0631\u0627\u062a\u0629<\/td><\/tr><\/tbody><\/table><\/figure>\n\r\n\t\t
\r\n\t\t\t
\r\n\t\t\t\t
\r\n\t\t\t\t\t
\r\n\t\t\t\t\t\t<\/span><\/span>\r\n\t\t\t\t\t\t

<\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t
<\/i>\u062a\u062d\u0645\u064a\u0644 <\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t
\r\n\t\t\t\t\r\n\t\t\t\t\t\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t
\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t
<\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"

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