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Creative accounting and fiscal fraud

Author

Listed:
  • Carmen Mihaela IMBRESCU

    (WEST UNIVERSITY OF TIMISOARA)

  • Camelia HATEGAN

    (WEST UNIVERSITY OF TIMISOARA)

Abstract

This study suggests to highlight the fact that accounting information does not succeed reflecting the real image of an entity only partially due to the manipulation of accounting data by practicing creative accounting by accountants, managers, under the careful management of auditors which certify the fact that the financial situations reflect the reality. Creative accounting has as an common goal creating a distorted image of the entity, more prosperous, misleading the information users through financial components. Handling techniques are offered by the treatments and the accounting politics recommended by the national accounting standards and International Accounting standards.

Suggested Citation

  • Carmen Mihaela IMBRESCU & Camelia HATEGAN, 2012. "Creative accounting and fiscal fraud," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 637-642, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:637-642
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