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Creative Accounting Versus Fraud

Author

Listed:
  • Laura – Maria POPESCU

    (The Bucharest University of Econimic Studies, Romania)

  • Ileana NIȘULESCU

    (The Bucharest University of Econimic Studies, Romania)

Abstract

This article sets out to present the difference between the means of executing creative accountingand that of executing fraud, the way in which they are perceived in the business environment, as well as the implications that they have in companies’ activities. The article’s structure consists in an analysis of the terms „creative accounting” and „fraud”, presenting ideas and definitions that a series of economists have attributed to these terms, the differences between the two concepts, the risks that they imply and the opinion of the business environment regarding the two phenomena. The hypotheses that the article is based on constituted the starting point for a study conducted on the employees of companies operating on Romanian territory. The conclusions confirmed most of the study’s hypotheses and the fact that the two terms are often mistaken for one another and, in the opinion of the majority of respondents, constitute reasons for concern with regard to the financial statements submitted by a company.

Suggested Citation

  • Laura – Maria POPESCU & Ileana NIȘULESCU, 2014. "Creative Accounting Versus Fraud," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 59-64, November.
    • Handle: RePEc:cmj:seapas:y:2014:i:5:p:59-64
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    Citations

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    Cited by:

    1. 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.

    More about this item

    Keywords

    Creative accounting; Fraud; Users; Accounting Information;
    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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