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The ethics of creative accounting

Oriol Amat (), John Blake and Jack Dowds

Economics Working Papers from Department of Economics and Business, Universitat Pompeu Fabra

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 (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 1998-12
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