The Role of Corporate Governance Accounting Mechanisms in Reducing Creative Accounting Practices "A Field Study on Commercial Bank employees and Audit Bureau Auditors in the City of Benghazi"

Abstract

This study aimed to identify the role of accounting mechanisms for corporate governance in reducing creative accounting practices, from the point of view of commercial bank employees, and the auditors of the Audit Bureau Benghazi branch, where the study approved the descriptive analytical approach, the questionnaire for data collection was used, and the number of distributed forms (60) forms was used Its analysis and processing using the statistical package (SPSS), and the study reached a set of results, the most important of which is that the accounting mechanisms of the aforementioned corporate governance have an effective and prominent role in reducing creative accounting practices, and that these mechanisms are complementary to each other, and that the mechanism of the review committee is one of the most important accounting mechanisms for governance, and the study also reached the presence of moral differences between the answers of the two sides of the study community, attributed or attributed It is attributed to the participant's work, and the study recommended that the Central Bank of Libya and the legislative bodies in the country develop laws and legislations to address gaps in the current legislation, and to form committees affiliated with the central bank whose task is to follow up the performance of commercial banks, and to ensure that the accounting mechanisms of governance in a manner that guarantees obtaining the best financial results in this vital Sector.