Paper #349

Títol:

The ethics of creative accounting

Autors:

Oriol Amat, John Blake i Jack Dowds

Data:

Desembre 1998

Resum:

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 directors to engage in creative accounting. - Review the ethical issues that arise in creative accounting. - Report on surveys of auditors' perceptions of creative accounting in the UK, Spain and New Zealand.

Paraules clau:

Accounting, creative accounting, ethics

Codis JEL:

M41

Àrea de Recerca:

Finances i Comptabilitat

Publicat a:

Ethical Issues in Accounting, Routledge (eds.), Londres 1998, pp.24-40
Amb el títol:
The Ethics of Creative Accounting

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