An Empirical Study to Detect the Accounting Policies Used In Practices of Adapting Accounting Numbers in Iraq and Its Impact on Fighting Financial Corruption

Abstract

There are many accounting practices used to adapt accounting numbers that is produced by the accounting system; these practices may raise the accounting profit, reduce it or keep it at the same level. These practices might be ethical or not ethical. Such practices used by corrupted people to cover corruption. Many tools are used to cover all the financial statements. The study proved that all these practices used in the Iraqi environment by its different tools to cover corruption. The study also proved that one of the ways to fight financial corruption is through fighting of its different tools such as: changing accounting numbers, fraud, cheating and adapting accounting numbers. The study came out with some recommendations