IDEAS home Printed from https://ideas.repec.org/a/ami/journl/v11y2012i2p213-238.html
   My bibliography  Save this article

Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices

Author

Listed:
  • Diana Elisabeta BALACIU
  • Victoria BOGDAN
  • Ioana Teodora MESTER
  • Dana GHERAI

    (University of Oradea, Romania)

Abstract

A highly qualitative financial reporting refers to the publication of accounting information complying with the requirements of the reporting framework and generally, they must be transparent, intelligible, relevant, credible and comparable. Based on the results of the theoretical research regarding the auditors’ behavior regarding creative accounting practices, this paper investigates Romanian auditors’ attitude. To this purpose we set up an empirical study that has as main objective the identification of the financial auditors’ perception regarding the existence and the forms of manifestation of the creative accounting phenomenon in the companies which made the object of our study. After analyzing the results of the information provided by descriptive statistics, we can conclude that all of the creative accounting practices mentioned in survey had been encountered quite frequently by the auditors in our sample, the lowest incidence being the one that regarded the creative accounting practices affecting the financial assets. Only a few studies in the Romanian accounting literature are focused upon investigating or exploring different empirical evidences of Romanian auditors’ behavior regarding creative accounting practices. Our study contributes to the existing accounting literature on the topic by testing research propositions referring to the auditors’ perception of the users’ interests and the existence and frequency of creative accounting practices.

Suggested Citation

  • Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI, 2012. "Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 213-238, June.
    • Handle: RePEc:ami:journl:v:11:y:2012:i:2:p:213-238
    as

    Download full text from publisher

    File URL: http://online-cig.ase.ro/RePEc/ami/articles/11_2_7.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Herbei (Mot) Ioana & Cernusca Lucian, 2015. "Perceptions Regarding Treatments And Creative Accounting Policies," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 173-187, April.
    2. Mariana Peprníčková & Lucie Jandová, 2017. "The Level of Creative Accounting in the Practice of Czech Accounting Entities [Míra kreativního účetnictví v praxi českých účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2017(4), pages 57-86.
    3. Lucian Cernușca & Bogdan Cosmin Gomoi, 2015. "A professional accountants and managers’ point of view on elaborating and grounding the accounting policies," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 59-70.
    4. FARAGALLA Widad Atena, 2015. "Stereotypes Regarding Accounting Profession," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 436-439, December.
    5. Baker Akram Falah Jarah & Mufleh Amin AL Jarrah & Murad Ali Ahmad Al-Zaqeba & Mefleh Faisal Mefleh Al-Jarrah, 2022. "The Role of Internal Audit to Reduce the Effects of Creative Accounting on the Reliability of Financial Statements in the Jordanian Islamic Banks," IJFS, MDPI, vol. 10(3), pages 1-16, July.
    6. Diana-Andreea, TRAISTARU, 2016. "The Necessity For A Fundamental Relationship Between Accounting Education And Profession On The Basis Of Accounting Standards Application," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 97-102.

    More about this item

    Keywords

    creative accounting; auditors; behavior; manipulation; Romanian companies;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:11:y:2012:i:2:p:213-238. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina Tartavulea (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.