{"id":5166,"date":"2026-08-01T01:54:35","date_gmt":"2026-08-01T01:54:35","guid":{"rendered":"https:\/\/journal.ziu.edu.sy\/?p=5166"},"modified":"2026-08-01T01:54:37","modified_gmt":"2026-08-01T01:54:37","slug":"%d8%af%d9%88%d8%b1-%d8%ac%d9%88%d8%af%d8%a9-%d8%a7%d9%84%d9%85%d8%b1%d8%a7%d8%ac%d8%b9%d8%a9-%d8%a7%d9%84%d8%ae%d8%a7%d8%b1%d8%ac%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d8%ad%d8%af-%d9%85%d9%85%d8%a7","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=5166","title":{"rendered":"\u062f\u0648\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0647\u0627\u0645\u0634 \u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 &#8220;\u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0622\u0631\u0627\u0621 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0648\u062f\u0627\u0646&#8221;"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Abstract <\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This study examines the role of external audit quality in mitigating creative accounting practices and enhancing investor safety margins under the application of creative accounting techniques. The research problem lies in defining the role of external audit quality in reducing creative accounting practices and enhancing investor safety margins. The study aims to identify the concept of external audit quality and clarify its role in mitigating creative accounting practices and enhancing investor safety margins. The study adopted a descriptive-analytical approach and used a questionnaire to collect primary data from a sample of (55) legal auditors in Sudan regarding the role of external auditing in mitigating creative accounting practices and enhancing investor safety margins. The study concluded that external audit quality reduces creative accounting practices and enhances investor safety margins. The study recommends that users of financial statements and legal auditors pay attention to external audit quality to mitigate creative accounting practices and enhance investor safety margins.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords:<\/strong> <strong>External audit, External audit quality, Creative accounting practices, Investor safety margin<\/strong><strong>.<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0644\u062e\u0635<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0646\u0627\u0648\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062f\u0648\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\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 \u0648\u062a\u0639\u0632\u064a\u0632 \u0647\u0627\u0645\u0634 \u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a \u0638\u0644 \u062a\u0637\u0628\u064a\u0642 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629\u060c \u0648\u062a\u0645\u062b\u0644\u062a \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0643\u064a\u0641\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u062f\u0648\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\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 \u0648\u062a\u0639\u0632\u064a\u0632 \u0647\u0627\u0645\u0634 \u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631. <strong>\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 <\/strong>\u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641\u0639\u0644\u0649 \u0645\u0641\u0647\u0648\u0645 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0648\u062a\u0648\u0636\u064a\u062d \u062f\u0648\u0631\u0647\u0627 \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 \u0648\u062a\u0639\u0632\u064a\u0632 \u0647\u0627\u0645\u0634 \u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631. \u0627\u0639\u062a\u0645\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u060c \u062b\u0645 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0623\u062f\u0627\u0629 \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 \u0645\u0646 \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0643\u0648\u0646\u0629 \u0645\u0646 (55) \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u062d\u0648\u0644 \u062f\u0648\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\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 \u0648\u062a\u0639\u0632\u064a\u0632 \u0647\u0627\u0645\u0634 \u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631. \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0646\u062a\u0627\u0626\u062c \u0645\u0646\u0647\u0627\u060c \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u062a\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\u060c \u0648\u062a\u0639\u0632\u0632 \u0647\u0627\u0645\u0634 \u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631. \u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0639\u0644\u0649 \u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0644\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 \u0644\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 \u0648\u062a\u0639\u0632\u064a\u0632 \u0647\u0627\u0645\u0634 \u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629\u060c \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629\u060c \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0628\u062f\u0627\u0639\u064a\u0629\u060c \u0647\u0627\u0645\u0634 \u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631<\/strong><br><br><strong><em>Adham Mohammed Mutairib Jad Al-Sayed\u00b9<\/em><\/strong><em>*<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u00b9 Associate Professor of Accounting and Auditing, University of the Holy Quran and Islamic Sciences, Sudan.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Corresponding Author,<\/em><\/strong><em>Adham Mohammed Mutairib Jad Al-Sayed, E-mail: <\/em><a href=\"mailto:Rdwafalih30.6@gmail.com\"><em>Rdwafalih30.6@gmail.com<\/em><\/a><em><\/em><\/p>\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\/1_7uDXP9FiMjgeQ45TImTwdse7qSKkVbr\/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\">Download<\/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=\"5166\" 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>Abstract This study examines the role of external audit quality in mitigating creative accounting practices and enhancing investor safety margins under the application of creative accounting techniques. The research problem lies in defining the role of external audit quality in reducing creative accounting practices and enhancing investor safety margins. The study aims to identify the &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[166],"tags":[],"class_list":["post-5166","post","type-post","status-publish","format-standard","","category-166"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5166","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=5166"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5166\/revisions"}],"predecessor-version":[{"id":5167,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5166\/revisions\/5167"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}