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A note on the use of creative accounting

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  • Naser, Kamal
  • Pendlebury, Maurice

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.

Suggested Citation

  • Naser, Kamal & Pendlebury, Maurice, 1992. "A note on the use of creative accounting," The British Accounting Review, Elsevier, vol. 24(2), pages 111-118.
    • Handle: RePEc:eee:bracre:v:24:y:1992:i:2:p:111-118
    DOI: 10.1016/S0890-8389(05)80002-2
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    Cited by:

    1. S Antony Sibi & S Antony Lucia Merin, 2020. "An Investigation on Accounting Information System, Zambia," Shanlax International Journal of Management, Shanlax Journals, vol. 8(2), pages 13-20, October.
    2. Oriol Amat & John Blake & Soledad Moya, 1995. "La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo," Economics Working Papers 181, Department of Economics and Business, Universitat Pompeu Fabra.
    3. Zita Drábková, 2013. "The potential to reduce the risk of manipulation of financial statements using the identification models of creative accounting," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2055-2063.
    4. Oriol Amat & Catherine Gowthorpe, 2004. "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.
    5. Heinz, Philip & Patel, Chris & Hellmann, Andreas, 2013. "Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management," Advances in accounting, Elsevier, vol. 29(2), pages 299-311.

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