{"id":4218,"date":"2025-05-31T16:06:59","date_gmt":"2025-05-31T16:06:59","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4218"},"modified":"2025-06-04T19:52:51","modified_gmt":"2025-06-04T19:52:51","slug":"%d8%af%d9%88%d8%b1-%d9%84%d8%ac%d8%a7%d9%86-%d8%a7%d9%84%d9%85%d8%b1%d8%a7%d8%ac%d8%b9%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d8%ad%d8%af-%d9%85%d9%86-%d9%85%d9%85%d8%a7%d8%b1%d8%b3%d8%a7%d8%aa-%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4218","title":{"rendered":"\u062f\u0648\u0631 \u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629 \u0641\u064a \u0638\u0644 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a"},"content":{"rendered":"\n<p 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\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0623\u0648 \u0627\u0644\u0642\u064a\u0648\u062f \u0639\u0644\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u0635\u0648\u0644 \u0643\u0627\u0644\u0631\u0647\u0646 \u0648\u0627\u0644\u0636\u0645\u0627\u0646 \u0648\u0627\u0644\u062a\u0623\u062c\u064a\u0631.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u062f\u0627\u0644\u0629: \u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629\u060c \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Abstract:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">The study aimed to demonstrate the role of audit committees in reducing accounting manipulation practices that exploit accounting flexibility and the multiplicity of accounting alternatives, methods, and policies, and to determine the extent of the impact of these practices on the principle of accounting disclosure. A questionnaire was also used to collect primary data related to the study topic, as it is a tool suitable for the descriptive and analytical approach followed in this study. A random sample was used, so that each element of the study community had the opportunity to be included in the study sample. The sample was then analyzed using the statistical program (SPSS), and appropriate statistical tests and treatments were used to arrive at meaningful results that support the study topic. These included frequency distributions, weighted arithmetic mean, standard deviation, calculation of frequencies, and percentages of the personal characteristics of the study sample, simple regression analysis, multiple regression analysis, and path analysis (Baron and Kenny) to test the mediation of the mediating variable (accounting disclosure) and to determine the effect of its interaction with the independent variable (the role of audit committees) on the dependent variable (accounting creativity methods). (32) two-way Thirty questionnaires were obtained from the study community, which numbered (134) one hundred and thirty-four auditing offices accredited by the Libyan Syndicate of Auditors. The study reached a set of results, the most important of which are: The opinions of the study sample agreed that audit committees contribute to evaluating the effectiveness of risk management in the company. The members of the audit committees do not have any relationships or interests with the company. The practice of creative accounting can contribute to increasing transparency in financial reports. Creative accounting can enhance the company\u2019s ability to acquire new investment opportunities. Companies disclose their non-financial data, such as social and environmental performance, in addition to the accounting data in the financial statements. The lack of professional experience required by those practicing the accounting profession hinders the accounting disclosure process. Based on these findings, a number of recommendations were formulated, the most important of which are: the need for audit committees to ensure that companies are keeping up with developments in the accounting principles and standards applied and issued by professional bodies; that audit committees contribute to defining the responsibilities of the internal auditor; that the use of creative accounting methods enhances a company&#8217;s ability to adapt to changing financial laws and regulations; creative accounting practices may help improve a company&#8217;s financial performance; the need for laws that require companies to disclose their financial statements adequately; and the need to disclose obligations or restrictions on certain assets such as mortgages, guarantees, and leases.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0639\u062f\u0627\u062f :<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0623.\u0645\u062d\u0645\u062f \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0639\u0627\u0634\u0648\u0631\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/td><td><strong>\u0623. \u062f. \u0623\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0627\u0644\u062a\u064a\u0631\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/td><\/tr><tr><td><strong>Muhammed Ibraheem Ashwor<\/strong><\/td><td><strong>Ahmed Muhameed Alteer<\/strong><\/td><\/tr><tr><td colspan=\"2\">\u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 \u2013 \u0641\u0631\u0639 \u0645\u0635\u0631\u0627\u062a\u0629&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1lQxATVJEtXdM4ryqVerUJmX1zXdGBCan\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">\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<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\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<div data-rate=\"0\" data-id=\"4218\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/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 class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0644\u062e\u0635: \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0628\u064a\u0627\u0646 \u062f\u0648\u0631 \u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646&nbsp; \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0630\u064a \u064a\u0645\u0627\u0631\u0633 \u0628\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u0639\u062f\u062f \u0627\u0644\u0628\u062f\u0627\u0626\u0644 \u0648\u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648 \u0645\u0639\u0631\u0641\u0629 \u0645\u062f\u064a \u062a\u0623\u062b\u064a\u0631 \u062a\u0644\u0643 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0639\u0644\u064a \u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u060c \u0643\u0645\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0644\u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0644\u0643\u0648\u0646\u0647\u0627 \u0623\u062f\u0627\u0629 \u062a\u0646\u0627\u0633\u0628 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0627\u0644\u0645\u062a\u0628\u0639 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0648\u062a\u0645 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[140],"tags":[],"class_list":["post-4218","post","type-post","status-publish","format-standard","","category----1"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4218","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4218"}],"version-history":[{"count":2,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4218\/revisions"}],"predecessor-version":[{"id":4313,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4218\/revisions\/4313"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}