A note on the use of creative accounting

Kamal Naser and Maurice Pendlebury

The British Accounting Review, 1992, vol. 24, issue 2, 111-118

Abstract: Although much has been written about creative accounting and about the various schemes of window dressing and off-balance sheet financing, very little is known about how widely such schemes are used by companies. This note reports the results of a survey of senior auditors concerning their experience of creative accounting. The auditors were asked to indicate how frequently they had encountered schemes of creative accounting and their responses are analysed by type of company, industrial classification and type of scheme. The perceptions of auditors concerning: the motives companies might have for using creative accounting; the consequences of the continued use of creative accounting; and the steps that need to be taken to eliminate the use of creative accounting are also analysed.

Date: 1992
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:24:y:1992:i:2:p:111-118

DOI: 10.1016/S0890-8389(05)80002-2

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