The Role of the Tax Auditor in Detecting Tax Manipulations Resulting from Creative Accounting an Applied Study on a Sample of  Tax Auditors in Iraq

Mohamed Nasr Hussein Al-Jayed

doi:10.59890/ijaeam.v3i2.8

Authors

Mohamed Nasr Hussein Al-Jayed Al-Furat Al-Awsat Technical University

DOI:

https://doi.org/10.59890/ijaeam.v3i2.8

Keywords:

Tax Auditor, Creative Accounting, Tax Audit Ethics

Abstract

The research seeks to uncover creative accounting techniques by leveraging the expertise of tax auditors and to detect deceptive financial statements, including earnings management practices. This research aims to assess the influence of independence, integrity, auditor experience, and audit fees on the capacity to detect creative accounting practices both individually and collectively. The research community comprises auditors from the General Directorate of Taxes in Baghdad, Babylon, and Karbala, Iraq. This study employed a field survey to gather data through electronically distributed questionnaires developed using Google Forms. Primary data were gathered from 46 participants. The sample was identified using the purposive sampling method. A approach for conducting a multiple linear regression analysis was developed. The researcher analyzed the collected data utilizing the SPSS software. The research findings indicate that independence, honesty, auditor experience, and audit fees partially affect the ability to identify creative accounting methods. The elements of independence, integrity, auditor expertise, and audit fees collectively affect the ability to identify creative accounting methods

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