The Ethics of Creative Accounting

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The Ethics of Creative Accounting

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Oriol Amat ()
John Blake
Jack Dowds

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Oriol Amat

Abstract

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.

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Paper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 349.

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Date of creation: Dec 1998
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Handle: RePEc:upf:upfgen:349

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Web page: http://www.econ.upf.edu/

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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)

References listed on IDEAS
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.:

Merchant, Kenneth A. & Rockness, Joanne, 1994. "The ethics of managing earnings: An empirical investigation," Journal of Accounting and Public Policy, Elsevier, vol. 13(1), pages 79-94. [Downloadable!] (restricted)

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(explanations, 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.)

Oriol Amat & John Blake & Ester Oliveras, 2000. "The Ethics of Creative Accounting: Some Spanish Evidence," Economics Working Papers 455, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
Ester Oliveras & Oriol Amat, 2003. "Ethics and Creative Accounting: Some Empirical Evidence on Accounting for Intangibles in Spain," Economics Working Papers 732, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
Joseph Heath, 2007. "An Adversarial Ethic for Business: or When Sun-Tzu Met the Stakeholder," Journal of Business Ethics, Springer, vol. 72(4), pages 359-374, June. [Downloadable!] (restricted)

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This page was last updated on 2009-11-13.

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