The ethics of creative accounting

@inproceedings{Amat1998TheEO,
  title={The ethics of creative accounting},
  author={Oriol Amat and John D. Blake and J. H. Dowds},
  year={1998}
}
The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative accounting. - Consider the various ways in which creative accounting can be undertaken. - Explore the range of reasons for a company's… Expand

Tables from this paper

The Ethics of Creative Accounting: Some Spanish Evidence
'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer. While regarded asExpand
ACCOUNTING ETHICS-RESPONSIBILITY VERSUS
Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the lastExpand
Creative Accounting : An Empirical Study from Professional Prospective
Our research objective is to show the effect of creative accounting on the performance of the company which uses these techniques to manipulate their accounts to show desired results. We alsoExpand
Creative accounting practice and business performance: evidence from Pakistan.
This paper explores the issue of creative accounting and evidence of its use in Pakistan. The financial characteristics of Pakistani companies, officially or publically identified for using some formExpand
Creative Accounting – Some Aspects of Knowledge and Implementation in Albania
Abstract This paper comes as a result of exploring the creative accounting level of recognition and its use by accounting professionals during the preparation of the financial statements of theExpand
Creativity in regional australian accounting firms
Regional accounting firms face significant challenges, such as increasing competition, limited resources, and pressure to provide diverse and complex services. Creativity is considered essential inExpand
Fighting The Enemy Of Fair View Principle – Getting To Know Creative Accounting
In this paper, we aim to discuss the role of creative accounting as a technique of accounts manipulation in contrast with the fundamental principle of accounting – fair view presentation, and theExpand
Creative Accounting Practices in the Indian Corporate Sector: An Empirical Study
By and large, every set of published accounts in the corporate world have been based on books of accounts, which have been gently cooked or completely roasted. Shockingly, few "loopholes" in theExpand
A Review of Creative Accounting Practices and Its Area , Technique and Ways of Prevention
Creative accounting has become very interesting topic recently. This is due to the increase of scandal that involves large companies worldwide. Despite the wide spread of creative accountingExpand
Concept of Creative Accounting and Its Different Tools
Our study shows the Concept of Creative Accounting and its different tools used for doing Creative Accounting. We reviewed different articles taken from Jstor, Emerald, and Science direct andExpand
...
1
2
3
4
5
...

References

SHOWING 1-10 OF 35 REFERENCES
Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management
There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reportedExpand
The ethics of managing earnings: An empirical investigation
Abstract This paper describes the findings of a study designed to explore empirically the controversial issue of earnings management. Earnings management practices probably raise the most importantExpand
Creative financial accounting : its nature and use
Regulating financial information and creative accounting creative accounting under different accounting systems the accounting profession's response to creative accounting accounting for short-termExpand
Beyond the audit expectations gap
In seeking to encourage a broader, European dimension to research on auditing and audit expectations, this paper examines the recent history of auditing and its regulation in Spain within the contextExpand
Duty, obligation, and responsibility in accounting policy making
Abstract The Financial Accounting Standards Board has been under considerable pressure in recent years to choose among accounting standard alternatives based on their anticipated economicExpand
Debt-covenant violations and managers' accounting responses
Abstract This paper examines accounting changes, costs of default, and accounting-based covenants violated by 130 firms reporting violations in annual reports. I find that managers of firmsExpand
The Valuation Consequence of Accounting Changes: A Multi-Year Examination
We examine the valuation impact of changes in the accounting procedures and estimates underlying reported financial data in the year of the change as well as in the postchange years. Since mostExpand
Accounting for Growth
A satisfactory account of the postwar growth experience of the United States should be able to come to terms with the following three facts: 1. Since the early 1970's there has been a slump in theExpand
Contabdidad Creativa, Barcelona: Gestión
  • Treasury and Risk Management,
  • 1996
Ethical dilemmas in accountancy practice
  • Australian Accountant,
  • 1995
...
1
2
3
4
...