The Role of Judicial Review in Reducing Manipulation in the Financial Statements of Institutions and Increasing the Credibility of Accounting Information / Viewpoint of Accountants, Auditors and Academics

Abstract

 The study aims to define the role of judicial review in limiting manipulation in the financial statements of institutions and increasing the reliability of accounting information. A questionnaire was distributed to a group of accountants, auditors and academics (50 employees), and we have reached a set of field results, the most important of which are That the judicial review explains 72% of the changes in the reduction of manipulations in the financial statements of institutions and the increase in the reliability of accounting information.