Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure

The phenomenon of creative accounting has attracted the attention researchers for decades, especially in financial sector its implications on quality reporting. Although several procedures have been developed by and practitioners to determine any manipulation reporting, practice is still prevalent, resulting poor present study investigated moderating role transparency disclosure with respect enhancing impact determinants reporting context commercial banking. A deductive research method driven a survey questionnaire used examine proposed hypotheses attain designed objectives. analysed data provide theoretical conceptualisation practical validation integration moderator relationship between banks, significant advantages. Furthermore, findings show that degree linked aspects disclosure. Lastly, results concurrent evidence flexibility quality.