Research in Role of Creative Accounting Practices to Reduce Financial Risks in Jordanian Commercial Companies

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Hamza Abdul Rahman Muhammad Al Wannan
Hamza Abdul Rahman Muhammad Al Wannan
α Middle East University

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Research in Role of Creative Accounting Practices to Reduce Financial Risks in Jordanian Commercial Companies

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Abstract

This research aimed to identify the role of creative accounting practices in reducing financial risks in Jordanian Commercial companies from credit and market risks and operating risks. to achieve the objectives of the study, a questionnaire was distributed to the study community consisting of accountants, financial schools, risk management directors, and managers of the accounting department in Jordanian industrial companies in various governorates of the Kingdom by way of a simple random sample of (300) individuals from 30 Commercial companies, and we chose a simple random sample. Of them (100) individuals, after the distribution of the questionnaire, (72) questionnaires were retrieved, and (72%) of the questionnaires retrieved the study relied on (One T-Test) to test the study hypotheses and achieve its goals. The study concluded a set of results, the most important of which is the presence of a statistically significant role for creative accounting practices to reduce financial risks in Jordanian Commercial companies related to credit risks, market risks, and operational risks. Among the most prominent recommendations of this study is the necessity of conducting more studies on the relationship between creative accounting methods and practices and risk reduction.

References

7 Cites in Article
  1. Ciocan Catalina,Claudia (2017). Creative Thought.
  2. Jerry Lin,June Yang,Joon (2006). The Effect of Audit Committee Per-formance on Earnings Quality.
  3. Sadaqat Akizwr (2011). Liquidity Risk Management.
  4. Mine Omurgonulsen,Ugur Omurgonulsen (2009). Critical thinking about creative accounting in the face of a recent scandal in the Turkish banking sector.
  5. Ismael (2017). The Impact of Creative Accounting Techniques on the Reliability of Financial Reporting with Particular Reference to Saudi Auditors and Academics.
  6. Henry Osazev (2012). Creative Accounting and Firm's Market Value in Nigeria.
  7. Mohammed Mohammed (2013). The Effect of Auditors' Ethics on their Detection of Creative Accounting Practices.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Hamza Abdul Rahman Muhammad Al Wannan. 2026. \u201cResearch in Role of Creative Accounting Practices to Reduce Financial Risks in Jordanian Commercial Companies\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 22 (GJMBR Volume 22 Issue D2): .

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In-depth study on creative accounting to minimize financial risks in Jordanian companies.
Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords
Classification
GJMBR-D Classification: JEL Code: M40
Version of record

v1.2

Issue date

August 2, 2022

Language
en
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This research aimed to identify the role of creative accounting practices in reducing financial risks in Jordanian Commercial companies from credit and market risks and operating risks. to achieve the objectives of the study, a questionnaire was distributed to the study community consisting of accountants, financial schools, risk management directors, and managers of the accounting department in Jordanian industrial companies in various governorates of the Kingdom by way of a simple random sample of (300) individuals from 30 Commercial companies, and we chose a simple random sample. Of them (100) individuals, after the distribution of the questionnaire, (72) questionnaires were retrieved, and (72%) of the questionnaires retrieved the study relied on (One T-Test) to test the study hypotheses and achieve its goals. The study concluded a set of results, the most important of which is the presence of a statistically significant role for creative accounting practices to reduce financial risks in Jordanian Commercial companies related to credit risks, market risks, and operational risks. Among the most prominent recommendations of this study is the necessity of conducting more studies on the relationship between creative accounting methods and practices and risk reduction.

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Research in Role of Creative Accounting Practices to Reduce Financial Risks in Jordanian Commercial Companies

Hamza Abdul Rahman Muhammad Al Wannan
Hamza Abdul Rahman Muhammad Al Wannan Middle East University

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