The impact of the phenomenon of signing the final accounts of companies in the credibility of financial reports prepared for the tax authorities
Keywords:[email protected], reality, accounting bureaus and financial statements
Current paper has handled signature and its influence on the reality of financial statements. This paper determined tow variables signature service and the reality of financial statements, as well as to test the effectiveness of signature services on the reality of financial statements in the accounting bureaus, which are working in Duhok governorate, this study based on the questionnaires to evaluate the influence between variables of the study for sample including 32 questionnaires in all bureaus of accounting, taxation entities and academicians in Duhok governorate. This investigates found a significant positive relationship between signature service and realty of financial statements that presented to taxation entities. The authors recommended to re-mechanism of signature services and issued and development of laws and legislations of this service which comply with ethics and accounting function. Also, necessary for working to increase and Enhanced of awareness of the importance of these services and accounting function in general.
1. الوثائق الرسمية
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