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Paper #349

The ethics of creative accounting
Oriol Amat, John Blake i Jack Dowds
Desembre 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 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:
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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