Global Journal of Management and Business Research, D: Accounting and Auditing, Volume 22 Issue 2

© 2022. Hamza Abdul Rahman Muhammad Al Wannan. This research/review article is distributed under the terms of the Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0). You must give appropriate credit to authors and reference this article if parts of the article are reproduced in any manner. Applicable licensing terms are at https://creativecommons.org/licenses/by-nc-nd/4.0/. Global Journal of Management and Business Research: D Accounting and Auditing Volume 22 Issue 2 Version 1.0 Year 2022 Type: Double Blind Peer Reviewed International Research Journal Publisher: Global Journals Online ISSN: 2249-4588 & Print ISSN: 0975-5853 Research in Role of Creative Accounting Practices to Reduce Financial Risks in Jordanian Commercial Companies By Hamza Abdul Rahman Muhammad Al Wannan Middle East University - Business College Abstract- This research aimed to identify the role of creative accounting practices in reducing financial risks in Jordanian Commercial companies from credit and market risks and operating risks. to achieve the objectives of the study, a questionnaire was distributed to the study community consisting of accountants, financial schools, risk management directors, and managers of the accounting department in Jordanian industrial companies in various governorates of the Kingdom by way of a simple random sample of (300) individuals from 30 Commercial companies, and we chose a simple random sample. Of them (100) individuals, after the distribution of the questionnaire, (72) questionnaires were retrieved, and (72%) of the questionnaires retrieved the study relied on (One T-Test) to test the study hypotheses and achieve its goals. The study concluded a set of results, the most important of which is the presence of a statistically significant role for creative accounting practices to reduce financial risks in Jordanian Commercial companies related to credit risks, market risks, and operational risks. Among the most prominent recommendations of this study is the necessity of conducting more studies on the relationship between creative accounting methods and practices and risk reduction. Keywords: creative accounting, corporate risk, credit risk, market risk, operational risk. GJMBR-D Classification: JEL Code: M40 ResearchinRoleofCreativeAccountingPracticestoReduceFinancial RisksinJordanianCommercialCompanies Strictly as per the compliance and regulations of: