Please use this identifier to cite or link to this item:
http://hdl.handle.net/2072/495
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| Title: | The Ethics of Creative Accounting |
| Authors: | Amat Salas, Oriol
Blake, John 1950-
Dowds, Jack |
| Other authors: | Universitat Pompeu Fabra. Departament d'Economia i Empresa |
| Subjects: | Accounting, creative accounting, ethics |
| Creation Date: | 1-Dec-1998 |
| Series/Report no.: | Economics and Business Working Papers Series; 349 |
| 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. |
| Appears in Collections: | Economics and Business Working Papers Series
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