The ethics of creative accounting
Oriol Amat (),
John Blake and
Economics Working Papers from Department of Economics and Business, Universitat Pompeu Fabra
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)
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