Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices
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- 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.
- 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.
- 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.
- 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.
- Murineanu Alina Maria, 2024. "Creative Accounting: A Literature Review," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 2112-2121.
- 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.
- 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.
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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
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