Abstract

The study aims to demonstrate the role played by governance in reducing creative accounting practices, which are considered to be the main causes of the financial collapse and the impact on the quality of accounting information, which is the main tool for making good decisions. To achieve the goal of the study used questionnaire, and the study reached a number of results, notably the weakness of religious belief is one of the reasons for creative accounting practices. And that governance plays a large role in reducing creative accounting practices. The study recommended a number of recommendations, the most important of which is the need to Strengthen the moral framework of the accounting profession And the need to consistently in using accounting principles to reduce creative accounting practices.