Creative accounting, External auditors, Auditing risks, Saudi Arabia.
Abu Alkhair, A. A. A. (2018). The role of international auditing standards in reducing creative accounting practices in the financial statements: A field study on a sample of external auditing offices in the Republic of Yemen. Faculty of Commerce, Neelain University.
Abu Tammam, M. M. S. (2013). Accountants, auditors, financial analysts and financial data users' awareness of creative accounting practices in cash flow statement. MA. Thesis Faculty of Business, Middle East University, Amman.
Agostini, M., & Favero, G. (2012). Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp. Department of Management, Ca 'Foscari University of Venice.
Alkhashawi, A. M., & Aldossary, M. N. (2008). Creative accounting and the role of the auditor in verifying their practices and results. Paper presented at the The 9th Research Competition in the Whole Sectors of Auditing Bureau, Kuwait.
Almaqtari, M. T. S. (2011). The importance of the auditor's professional specialization in improving the assessment of auditing risks estimate: A field study in the Republic of Yemen. Damascus University Journal for Economic and Legal Sciences, 27(4), 405-438.
Alqari, M. M. A. (2010). Motives and methods of creative accounting in Saudi Joint Stock Companies: A field Study (MA. Thesis). Faculty of Economics and Administration. Jeddah: King Abdulaziz University.
Alqateesh, H. F. M., & Alsufi, F. J. H. (2011). Methods of using creative accounting in the statements of income and financial status lists in public joint stock companies listed in the Amman Stock Exchange. Journal of Baghdad College for Economic Sciences University, 27(3), 355-388.
Alsayaghi, M. H. A. S. (2018). The role of modern control methods in exposing creative accounting practices and reducing risks: A field study on a sample of Sudanese banks. Ph.D. Dissertation College of Graduate Studies, Sudan University of Science and Technology.
Alwashali, A. M. A. (2010). The extent of auditing plans response to management fraud risks in light of the recent requirements for auditing standards: A field study. Faculty of Economics, Science, and Administration. Yemen: University of Ibb.
Alzain, Y. A. (2017). Constant auditing and its role in reducing creative accounting practices and risks of electronic disclosure of financial reports: A field study on a sample of banks in Sudan. Sudan: College of Commerce, University of Neelain.
Fearnley, S., Beattie, V. A., & Brandt, R. (2005). Auditor independence and audit risk: A reconceptualization. Journal of International Accounting Research, 4(1), 39-71.Available at: https://doi.org/10.2308/jiar.2005.4.1.39.
Saleh, M., & Fatiha, B. (2010). Creative accounting according to the international accounting standards. The International Forum of Creativity and Organizational Change in Modern Organizations. Paper presented at the Center of Creativity and Institutional Change Papers, Faculty of Economic and Management Sciences, Saad Dahlab University, Blida, Algeria.
Salome, E. N., Ogbonna, M. I., Marcel, E. C., & Echezonachi, O. E. (2012). The effect of creative accounting on the job performance of accountants (auditors) in reporting financial statementin Nigeria. Kuwait Chapter of Arabian Journal of Business and Management Review, 33(845), 1-30.