The risks of creative accounting practices and their impact on the transparency of financial statements and strengthening Control Procedures to Reduce them in Libya (Case Study of National Anti-Corruption Authority Tripoli)

Abstract

The study focused the risks of creative accounting practices and their impact on the transparency of financial statements and explanation proceeding to Reduce them in Libya by the Strengthening of regulatory Measures

 This study dealt with a case study of National Anti-Corruption Authority in Tripoli. The study was adopted the descriptive analytical and the study community consisted of National Anti-Corruption Authority, and their number ( 75) individual. The data was collected by questionnaire. The study used the program (SPSS) for data analysis and test hypotheses.