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

e) Study Model II. T heoretical F ramework and P revious S tudies a) Boot Enterprises consider the use of creative accounting as a means to find unfamiliar accounting solutions and procedures that help make decisions and can provide helpful and valuable high-quality accounting information to its users, however, the companies' business is based on expectation, that is, their are many financial risks that companies could be exposed to in the foreseeable future. This chapter explains the concept of creative accounting, the motives for using creative accounting, creative accounting methods, creative accounting forms, corporate risk, corporate risk types, corporate risk management functions, corporate risk management phases, corporate risk management objectives, studies in Arabic and foreign language studies, and what distinguishes the current research from previous studies. b) Concept of creative accounting 1. Many researchers, writers, and specialists have tried to define the concept of creative accounting. Given the different orientations of these researchers and writers, many definitions of this concept have emerged. These definitions have been shown according to each point of view: 2. They are defined as creative tools designed and done by accountants in the company's financial system, specifically when starting company activity, and in a manner that ensures the interaction of accounting cycles to ensure speed and accuracy in performing measurement and disclosure processes (Eric, 2011);. 3. It defined (Mulford, 2013); as: "Procedures or steps used to manipulate financial figures to deceive users of financial reports, which is also any action or step towards managing profits or paving income." 4. And I knew it (Matar, 2019); as the actions that corporate administrations sometimes do to improve my imagery. Either in its profitability or its financial position or both by exploiting gaps in external audit methods and choices or by taking advantage of the diversity of alternatives available in the application of IPSAS or other accounting policies known as recognized principles on both measurement and disclosure methods used in preparing published financial statements, This adversely affects the quality of the figures shown by those data, both for profits and for the financial position, and thus the credibility of the financial ratios. One of the concepts that reflect the academic point of view (Letter, 2016); a concept that considers creative accounting to be a conversion and change in the financial accounting figures from their actual to a desirable form, achieves advantages from choosing between alternatives to accounting rules or by ignoring some of them. c) Motivations for using creative accounting Creative accounting practices may involve an opportunistic or an efficiency motive, or if creative accounting is motivated by self-serving benefits of management, then the motivation is opportunistic. And if the reason is to control the users of accounting information to influence the market by showing the enterprise's income in the competitive market, then the basis is the efficiency of the enterprise. Any attempt to show the image contrary to the truth in many and varied 83 Global Journal of Management and Business Research Volume XXII Issue II Version I Year 2022 ( )D © 2022 Global Journals Research in Role of Creative Accounting Practices to Reduce Financial Risks in Jordanian Commercial Companies