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

• 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

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...