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Creative compliance in financial reporting

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  • Shah, Atul K.

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  • Shah, Atul K., 1996. "Creative compliance in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 23-39, January.
    • Handle: RePEc:eee:aosoci:v:21:y:1996:i:1:p:23-39
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    Cited by:

    1. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
    2. Edgley, Carla, 2014. "A genealogy of accounting materiality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 255-271.
    3. Hronsky, Jane J. F. & Houghton, Keith A., 2001. "The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 123-139, March.
    4. Roman Blazek & Pavol Durana & Jakub Michulek, 2023. "Renaissance of Creative Accounting Due to the Pandemic: New Patterns Explored by Correspondence Analysis," Stats, MDPI, vol. 6(1), pages 1-20, March.
    5. Christopher Nobes, 2000. "Is true and fair of over-riding importance?: a comment on Alexander's benchmark," Accounting and Business Research, Taylor & Francis Journals, vol. 30(4), pages 307-312.
    6. Diana Balaciu & Victoria Bogdan & Alina Beattrice Vladu, 2009. "A Brief Review Of Creative Accounting Literature And Its Consequences In Practice," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-16.
    7. Atul Shah, 1998. "Exploring the influences and constraints on creative accounting in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 83-104.
    8. Vollmer, Hendrik, 2016. "Financial numbers as signs and signals: Looking back and moving forward," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 17(2), pages 32-38.
    9. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    10. Shana Clor‐Proell & Lisa Koonce & Brian White, 2016. "How Do Experienced Users Evaluate Hybrid Financial Instruments?," Journal of Accounting Research, Wiley Blackwell, vol. 54(5), pages 1267-1296, December.
    11. K. Peasnell & P. Pope & S. Young, 2001. "The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel," Accounting and Business Research, Taylor & Francis Journals, vol. 31(4), pages 291-311.
    12. Vollmer, Hendrik, 2007. "How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 577-600, August.
    13. Mar, Pamela & Young, Michael N., 2001. "Corporate governance in transition economies: a case study of two Chinese airlines," Journal of World Business, Elsevier, vol. 36(3), pages 280-302, October.
    14. Juan Carlos Henao & Carmen Eloísa Ruiz López, 2018. "Corrupción en Colombia Tomo 3 Corrupción privada," Books, Universidad Externado de Colombia, Facultad de Derecho, number 1026.
    15. Hasseldine, John & Morris, Gregory, 2013. "Corporate social responsibility and tax avoidance: A comment and reflection," Accounting forum, Elsevier, vol. 37(1), pages 1-14.
    16. Salterio, S. & Koonce, L., 1997. "The persuasiveness of audit evidence: The case of accounting policy decisions," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 573-587, August.
    17. Steven Salterio & Ross Denham, 1997. "Accounting Consultation Units: An Organizational Memory Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 14(4), pages 669-691, December.
    18. Lamb, Margaret, 2001. "'Horrid appealing': accounting for taxable profits in mid-nineteenth century England," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 271-298, April.
    19. Simone Aresu, 2014. "Book review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 171-178.

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