Paper #349
- Title:
- The ethics of creative accounting
- Authors:
- Oriol Amat, John Blake and Jack Dowds
- Date:
- December 1998
- Abstract:
- 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.
- Keywords:
- Accounting, creative accounting, ethics
- JEL codes:
- M41
- Area of Research:
- Finance and Accounting
- Published in:
- Ethical Issues in Accounting, Routledge (eds.), Londres 1998, pp.24-40
With the title:
The Ethics of Creative Accounting
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