Abstract

The aim of this research is highlight the methods and procedures of negative Creative accounting and its effect on the accounting information reliability and to determine the responsibility of the accountant as well as auditor to diminish this effect. The research is made on a sample of data belong to one governmental banks in order to study the influence of Creative accounting methods on their information reliability.
The research is based on a hypothesis that "negative Creative accounting methods significantly influence the reliability of accounting information "the researcher applied descriptive methods in theoretical part and analytical methods in practical part. The outcome of the research is the negative Creative accounting method aim to mislead the results of business and financial position or both. That is by making use of both flexibility and selection in principles and accounting standards which are they also affect significantly the reliability of accounting information so that the management aim is achieved at the expense of other parties and for those methods and procedures such important impact on the reliability of markets and other users of information mentioned in financial reports.
In addition, the research has resulted in some valuable suggestions and recommendations that are related to the research aim.