The Impact of Creative Thinking Skills in Solving Accounting Problems

Recently, there have been increasing voices demanding the need to curb accounting manipulation because of its serious consequences for the users of financial statements, as it has become known to everyone that most companies and institutions practice accounting manipulation operations in one way or another, and this is not a hidden or new thing, but most of these companies have manipulated their accounts for long periods of time, and accounting manipulation operations have become  account manipulation. It is well known in the accounting literature although it has appeared under many names such as earnings management, income moderation, creative accounting, and many other names.