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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi Commercial Banks

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for stakeholder...

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Main Authors: Abed, Ibtihal A., Hussin, Nazimah, Haddad, Hossam, Al Ramahi, Nidal Mahmoud, Ali, Mostafa A.
Format: Article
Language:English
Published: MDPI 2022
Subjects:
HF Commerce
HG Finance
Online Access:http://eprints.utm.my/103932/1/NazimahHussin2022_TheModeratingImpactoftheAuditCommittee.pdf
http://eprints.utm.my/103932/
http://dx.doi.org/10.3390/risks10040077
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spelling my.utm.1039322023-12-07T08:26:14Z http://eprints.utm.my/103932/ The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi Commercial Banks Abed, Ibtihal A. Hussin, Nazimah Haddad, Hossam Al Ramahi, Nidal Mahmoud Ali, Mostafa A. HF Commerce HG Finance The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for stakeholders, investors, policy makers and competitiveness. However, the practice of creative accounting is accompanied by some undesirable implications resulting from manipulation procedures. Detailed investigations in the previous literature found limited implications of creative accounting determinants on this practice. Thus, the present study investigated the moderation impact of the audit committee in enhancing the impacts of creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research approach driven by a survey questionnaire was used as the methodology to attain the designed objectives. The analysed data contributed to providing theoretical conceptualization and practical validation of the moderation impacts of the audit committee on creative accounting determinants and financial reporting quality of the banks regarding designed advantages. In addition, the present findings showed that the audit committee highly moderates the determination of creative accounting regarding financial reporting quality in the commercial banking sector. Lastly, the present study introduces the necessity to use such corporate practice for the beneficial parties as the defense line to reduce manipulation practices and enhance the quality of financial reporting. MDPI 2022-04 Article PeerReviewed application/pdf en http://eprints.utm.my/103932/1/NazimahHussin2022_TheModeratingImpactoftheAuditCommittee.pdf Abed, Ibtihal A. and Hussin, Nazimah and Haddad, Hossam and Al Ramahi, Nidal Mahmoud and Ali, Mostafa A. (2022) The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi Commercial Banks. Risks, 10 (4). pp. 1-22. ISSN 2227-9091 http://dx.doi.org/10.3390/risks10040077 DOI:10.3390/risks10040077
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
language English
topic HF Commerce
HG Finance
spellingShingle HF Commerce
HG Finance
Abed, Ibtihal A.
Hussin, Nazimah
Haddad, Hossam
Al Ramahi, Nidal Mahmoud
Ali, Mostafa A.
The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi Commercial Banks
description The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for stakeholders, investors, policy makers and competitiveness. However, the practice of creative accounting is accompanied by some undesirable implications resulting from manipulation procedures. Detailed investigations in the previous literature found limited implications of creative accounting determinants on this practice. Thus, the present study investigated the moderation impact of the audit committee in enhancing the impacts of creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research approach driven by a survey questionnaire was used as the methodology to attain the designed objectives. The analysed data contributed to providing theoretical conceptualization and practical validation of the moderation impacts of the audit committee on creative accounting determinants and financial reporting quality of the banks regarding designed advantages. In addition, the present findings showed that the audit committee highly moderates the determination of creative accounting regarding financial reporting quality in the commercial banking sector. Lastly, the present study introduces the necessity to use such corporate practice for the beneficial parties as the defense line to reduce manipulation practices and enhance the quality of financial reporting.
format Article
author Abed, Ibtihal A.
Hussin, Nazimah
Haddad, Hossam
Al Ramahi, Nidal Mahmoud
Ali, Mostafa A.
author_facet Abed, Ibtihal A.
Hussin, Nazimah
Haddad, Hossam
Al Ramahi, Nidal Mahmoud
Ali, Mostafa A.
author_sort Abed, Ibtihal A.
title The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi Commercial Banks
title_short The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi Commercial Banks
title_full The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi Commercial Banks
title_fullStr The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi Commercial Banks
title_full_unstemmed The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi Commercial Banks
title_sort moderating impact of the audit committee on creative accounting determination and financial reporting quality in iraqi commercial banks
publisher MDPI
publishDate 2022
url http://eprints.utm.my/103932/1/NazimahHussin2022_TheModeratingImpactoftheAuditCommittee.pdf
http://eprints.utm.my/103932/
http://dx.doi.org/10.3390/risks10040077
_version_ 1787132161254490112
score 13.211869

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