The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after analyzing the responses were the most important results that have been reached :
- The factors that have been selected as influential their creative accounting application in Iraqi companies have a significant impact morale, and they vary in the degree of impact.
- The methods or techniques that have been tested are of significant importance in preventing or moral creative accounting and control can be activated in this area.
- There are considerable risks cannot be avoided in the absence of the discovery of creative accounting methods and control.