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

Ghana's corporate sector and their implications for the financial system. To achieve the objective of the study the research design was adopted as a tool of semi- organizational and structured questionnaires at the same time, the approved field data collection tool was carefully designed questionnaires, and the research team adopted non-probable sampling and used a targeted sampling tool using the lead informant's technique. The study's most important finding is that creative accounting is an attempt to gain an advantage in the form of managers and companies and shows that currently accepted accounting principles create a gap that can encourage and encourage the practice of creative accounting. The study recommended the need to establish effective rules and regulations for the exercise of accounting in places within the organization to prevent creative accounting and to focus on the application of the Code of Corporate Governance and Ethics. R eferences R éférences R eferencias 1. Catalina, Ciocan Claudia, (2017), Motivations in Choosing Creative Ac-counting Techniques: A Managerial Perspective, Vol 5, No (2), p.64-77. 2. Lin, Jerry, June, Yang, Joon, (2006), The Effect of Audit Committee Per-formance on Earnings Quality, managerial Auditing Journal, Vol 21, No(9), p. 921-933. 3. Akizwr, Sadaqat, (2011), Liquidity Risk Management, Interdisciplinary Journal of Research in Business, Vol 1, No (1), p.35-44. 4. Omurgonulsen, Omurgonulsen, (2009), Critical thinking about Creative Accounting in the Face of a Scandal in the Turkish Banking Sector, Vol 20, No(5), p. 651-673. 5. Ismael, (2017),The Impact of Creative Accounting Techniques on the Reliability of Financial Reporting with Particular Reference to Saudi Auditors and Academics, Vol 7, No(2), p. 283-291. 6. Osazev, Henry, (2012), Creative Accounting and Firm’s Market Value in Nigeria, Kuwait Chapter of Arabian Journal of Business and Management Review, Vol 2, No (3), p. 38-50. 7. Mohammed, Mohammed, (2013), The Effect of Auditors’ Ethics on their Detection of Creative Accounting Practices, International Journal of Business and Management, Vol 8, No (13), p. 118-136. 87 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