Use this identifier to quote or link this document: http://hdl.handle.net/2072/495

Title:	The Ethics of Creative Accounting
Author:	Amat Salas, Oriol; Blake, John 1950-; Dowds, Jack
Other authors:	Universitat Pompeu Fabra. Departament d'Economia i Empresa
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.
Creation date:	1998-12-01
Subject(s):	Accounting, creative accounting, ethics
Rights:	Aquest document està subjecte a una llicència d'ús de Creative Commons, amb la qual es permet copiar, distribuir i comunicar públicament l'obra sempre que se'n citin l'autor original, la universitat i el departament i no se'n faci cap ús comercial ni obra derivada, tal com queda estipulat en la llicència d'ús (http://creativecommons.org/licenses/by-nc-nd/2.5/es/)
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