The ethics of creative accounting
AbstractThe 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 349.
Date of creation: Dec 1998
Date of revision:
Contact details of provider:
Web page: http://www.econ.upf.edu/
Accounting; creative accounting; ethics;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ALL-1999-03-08 (All new papers)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Sweeney, Amy Patricia, 1994. "Debt-covenant violations and managers' accounting responses," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 17(3), pages 281-308, May.
- Merchant, Kenneth A. & Rockness, Joanne, 1994. "The ethics of managing earnings: An empirical investigation," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 13(1), pages 79-94.
- Joseph Heath, 2007. "An Adversarial Ethic for Business: or When Sun-Tzu Met the Stakeholder," Journal of Business Ethics, Springer, Springer, vol. 72(4), pages 359-374, June.
- Marisa Agostini & Giovanni Favero, 2012. "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers 12, Department of Management, Università Ca' Foscari Venezia, revised Mar 2013.
- Carmine Zoccali, 2012. "The Role Of Financial Indicators In The Life Of Italian Football Clubs," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, Centro di diritto e business dello Sport, vol. 7(3), pages 83-101, gennaio.
- Oriol Amat & John Blake & Ester Oliveras, 2000. "The ethics of creative accounting: Some Spanish evidence," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra 455, Department of Economics and Business, Universitat Pompeu Fabra.
- Ester Oliveras & Oriol Amat, 2003. "Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra 732, Department of Economics and Business, Universitat Pompeu Fabra.
- Csongor CSŐSZ & Partenie DUMBRAVA & Albert MÁRTON, 2012. "Creative accounting – tangible assets and amortization," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 767-774, May.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ().
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.