The Effect of External Audit in Limiting Creative Accounting Practices

This study aims to investigate the effect of external audit on limiting creative accounting practices within organizations. The research employs a quantitative approach, utilizing financial data from a sample of companies across various industries. The findings of this study contribute to the existing literature by providing empirical evidence on the impact of external audit in curbing creative accounting practices. The results shed light on the effectiveness of external audit as a mechanism for ensuring financial reporting integrity and enhancing the reliability of financial statements. Additionally, the study highlights the importance of audit quality and regulatory frameworks in promoting transparency and accountability in financial reporting practices. The implications of this research are significant for various stakeholders, including regulators, policymakers, auditors, and investors. Understanding the role of external audit in limiting creative accounting practices can help policymakers in designing effective regulatory frameworks.