English, Article, Journal or magazine article edition: The Ethics of Creative Accounting Oriol Amat; John Blake; Jack Dowds

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Bookmark: http://trove.nla.gov.au/version/154823
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • The Ethics of Creative Accounting
Author
  • Oriol Amat
  • John Blake
  • Jack Dowds
Physical Description
  • preprint
Notes
  • 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.
  • Accounting, creative accounting, ethics
  • RePEc:upf:upfgen:349
Language
  • English
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