Overview

In this chapter, the findings are presented in 5 sections:

1. Demographic profile
2. Frequencies for each Question
3. Validity and Reliability
4. Descriptive statistics
5. Hypotheses Testing

4.1 Demographic Profile

(write the details here about the below table )

Table 1

Demographic frequencies

	Demographic Profile	Frequency	Percentage
Gender	Male	44	78.6%
	Female	12	21.4%
	Total	56	100%
Qualification	Graduate	36	64.3%
	Post Graduate	20	35.7%
	PhD	0	-
	Total	56	100%
Specialization	Accounting	51	91.1%
	Business Administration	1	1.8%
	Economic	1	1.8%
	Finance	3	5.4%
	Total	56	100%
Professional Qualification	ACCA	20	35.7%
	CPA	17	30.4%
	CIA	7	12.5%
	Other	12	21.4%
	Total	56	100%
Years of practical experience	Less than 10 Years	46	82.1%
	10-20 Years	3	5.4%
	Over 20 Years	7	12.5%
	Total	56	100%
Job title	Assistant Auditor	23	41.1%
	Auditing Manager	8	14.3%
	Senior Auditor	15	26.8%
	Other	10	17.9%
	Total	56	100%

4.2 Validity and Reliability

( Write here about the Cronbach’s Alpha and why we use it for validity test – In details at least one page )

Reliability Statistics

Cronbach's Alpha	N of Items
.842	30

• Validity :-

Table 2

Item – Total Statistics

Variables	No of questions	Cronbach’s Alpha
The extent of practicing the methods and procedures of creative accounting by the management of shareholding companies in Kingdom of Bahrain	Q1 – Q10	93.6%
The effect of methods and procedures of creative accounting on the financial statements	Q1 – Q10	95.7%
The extent of applying the external auditors the necessary procedures during auditing the financial statements	Q1 – Q10	82%
Total	30	84.2%

4.3 Descriptive Analysis of Variables

Table (3)

The extent of practicing the methods and procedures of creative accounting by the management of shareholding companies in Kingdom of Bahrain

No	Questions	Answers					Mean	SD
		Strongly Agree	Agree	Neutral	Disagree	Strongly Disagree
1	Make a fake sale transaction before the end of the financial period and will be cancelled later in the next financial period	-	9	6	16	25	4.02	1.104
			16.1%	10.7%	28.6%	44.6%
2	Ease the credit and debit payment's terms and conditions	4	15	19	10	8	3.05	1.151
		7.1%	26.8%	33.9%	17.9%	14.3%
3	Unjustified changes in the way of inventory valuation	3	10	10	13	20	3.66	1.283
		5.4%	17.9%	17.9%	23.2%	35.7%
4	Postpone proving purchases bills specific to the current financial period to the next financial period.	2	11	14	10	19	3.59	1.247
		3.6%	19.6%	25.0%	17.9%	33.9%
5	Un justified changes in the ways of depreciation of fixed assets and amortization of intangible assets.	-	11	13	11	21	3.75	1.164
			19.6%	23.2%	19.6%	37.5%
6	Integration the parent company's share in the profit of its subsidiaries and affiliates without disclosing it.	3	9	13	18	13	3.52	1.175
		5.4%	16.1%	23.2%	32.1%	23.2%
7	Over-valuing intangible assets in contravention of the right foundations.	-	15	10	13	18	3.61	1.201
			26.8%	17.9%	23.2%	32.1%
8	Manipulation in exchange rates used in the translation of monetary items in foreign currency	-	14	8	18	16	3.64	1.151
			25.0%	14.3%	32.1%	28.6%
9	Reclassification of investments traded in the long term when market prices decline.	2	16	15	17	6	3.16	1.075
		3.6%	28.6%	26.8%	30.4%	10.7%
10	Incompliance with the principle of historical cost and the revaluation method and show the surplus within income statement rather than show it within shareholders ' equity.	-	9	21	14	12	3.52	1.009
			16.1%	37.5%	25.0%	21.4%
	Total						3.552	1.156

(write the details here about the above table at least one page )

Table (3)

The effect of methods and procedures of creative accounting on the financial statements

No	Questions	Answers					Mean	SD
		SA	A	N	D	SDA
1	Before the end of financial period create a fake transaction to cancel it later in the next financial period	17	24	6	2	7	2.25