Creative accounting and their impact on the lncome of taxable: An Empirical Study of a sample of the financial statements of Iraqi companies

Abstract

Aimed at the study of creative accounting and its impact on access taxable to identify the most important methods used in creative accounting and its impact on taxable income through manipulation of financial statements, as well as the motives that the administration is trying to achieve as a result of this manipulation and the statement of the role of the internal auditor and Estimated Tax in identifying practices that carried out by the accounting fraud for the purpose of reducing the accounting practices of creative must activate the role of the companies have reached this study to a set of conclusions and recommendations, among them there are several methods of accounting creativity through influence on the income statements of income and expenses in order to influence the outcome of tax for the purpose of reducing taxable income The study recommends to activate the role of regulatory agencies through the detection of cases of manipulation and fraud carried out by creative accounting.