Creative Accounting Detection Methods: Foreign Experience
Yana Ustinova1, Chander Mohan Gupta2, Alexandr Shaposhnikov1
1Novosibirsk State University of Economics and Management, Novosibirsk, Russia,
2Shoolini University of Biotechnology and Management Sciences, Bajhol, PO Sultanpur, Distt. Solan – 173229 (HP), India
*Corresponding author. Email:Ustinova_pr@mail.ru
Available Online 18 January 2022.
- 10.2991/assehr.k.220106.059How to use a DOI?
- Creative accounting; methods for identifying creative accounting; detection model reporting distortion
The article is devoted to the consideration of methods for identifying creative accounting that provide the ability for users of statements to assess the ability to rely on financial statements as an information basis for making economic decisions. At the same time, the initial assumptions for the use of various methods are substantiated, a classification of the methods used is given, an analysis of their strengths and weaknesses is carried out on the basis of the experience of foreign researchers. General recommendations are formulated for adapting the methods used abroad to Russian practice.
- © 2022 The Authors. Published by Atlantis Press SARL.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Yana Ustinova AU - Chander Mohan Gupta AU - Alexandr Shaposhnikov PY - 2022 DA - 2022/01/18 TI - Creative Accounting Detection Methods: Foreign Experience BT - Proceedings of the International Scientific and Practical Conference "Sustainable development of environment after Covid-19" (SDEC 2021) PB - Atlantis Press SP - 331 EP - 335 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.220106.059 DO - 10.2991/assehr.k.220106.059 ID - Ustinova2022 ER -