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The ethics of creative accounting

Identificadores del recurso

http://hdl.handle.net/10230/490

Procedencia

(RECERCAT (Dipòsit de la Recerca de Catalunya))

Ficha

Título:: The ethics of creative accounting; The Ethics of Creative Accounting
Tema:: Finance and Accounting; accounting; creative accounting; ethics
Descripción:: The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting 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.
Idioma:: English
Autor/Productor:: Amat, Oriol; Blake, John; Dowds, Jack
Otros colaboradores/productores:: Universitat Pompeu Fabra. Departament d'Economia i Empresa
Derechos:: L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons; info:eu-repo/semantics/openAccess; <a href="http://creativecommons.org/licenses/by-nc-nd/3.0/es/">http://creativecommons.org/licenses/by-nc-nd/3.0/es/</a>
Fecha:: 2005-09-15T23:11:59Z
Tipo de recurso:: info:eu-repo/semantics/workingPaper

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