The quality of tax examination activities in reducing earnings management practicesM. Saadallah Muhammed Obaid Al Nuaimi

Abstract

The quality of the tax examination activities in the reduction of earning management practices increased interest in economic units based on moral entrance in the areas of business management, accounting and auditing, and common area between these actions is the need to distinguish between acceptable and unacceptable behaviour morally, the research aims to analysis and study of the factors affecting the tax examination in the oversight of the accounting numbers that are reportable and erivate (accounting profit), it was the use of inductive descriptive approach in achieving the goals of the research and to accept or reject hypotheses through the presentation of theoretical concepts and frameworks associated with the research.

The research found the results of several of them, impact statement audit committees properties in the reduction of earning management practices, and the a asset of recommendations and the most important, increase become a degree of earning management practices, which must therefore need to support the independence of the tax examiner and raise efficiency.