Critical Examination of the Impact Accounting Ethics and Creative Accounting on the Financial Statements

  •  Adel Qatawneh    
  •  Atala Alqtish    


This study aimed to determine the impact accounting ethics and creative accounting on the financial statements in Jordan, the study importance arises from the need to recognize creative accounting and profession ethics for accountants, creative accounting can be used to manage profits, income smoothing.

Earnings management occurs when accountants use judgment in financial statements and in structuring transactions to alter financial statements to either mislead some shareholders about the underlying performance of a company, sometimes to impact contractual outcomes that depend on financial reporting.

To achieve the objectives of this study a questionnaire designed and distributed to the society of tax auditors and mathematical model built to link between creative accounting and accounting ethics percentage and some financial figures.

The statistical analysis showed that ethics and creative accounting had a positive impact on the financial statements.

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