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dc.contributorUniversitat Pompeu Fabra. Departament d'Economia i Empresa
dc.contributor.authorAmat, Oriol
dc.contributor.authorBlake, John
dc.contributor.authorDowds, Jack
dc.date.accessioned2019-09-25T14:32:08Z
dc.date.available2019-09-25T14:32:08Z
dc.date.created2018-05-28 23:29
dc.date.issued2005-09-15
dc.identifieroai:recercat.cat:2072/495
dc.identifierhttp://hdl.handle.net/10230/490
dc.identifier.urihttp://hdl.handle.net/20.500.12424/304858
dc.description.abstractThe 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.
dc.language.isoeng
dc.rightsL'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
dc.subjectFinance and Accounting
dc.subjectaccounting
dc.subjectcreative accounting
dc.subjectethics
dc.titleThe ethics of creative accounting
dc.typeinfo:eu-repo/semantics/workingPaper
ge.collectioncodeBC
ge.dataimportlabelOAI metadata object
ge.identifier.legacyglobethics:14636416
ge.identifier.permalinkhttps://www.globethics.net/gel/14636416
ge.lastmodificationdate2018-05-28 23:29
ge.lastmodificationuseradmin@pointsoftware.ch (import)
ge.submissions0
ge.oai.exportid148650
ge.oai.repositoryid100200
ge.oai.setnameWorking papers, informes, etc.
ge.oai.setspechdl_2072_212936
ge.oai.streamid2
ge.setnameGlobeEthicsLib
ge.setspecglobeethicslib
ge.linkhttp://hdl.handle.net/10230/490


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