Creative Accounting: A Short Literature Review

DOI

10.2991/assehr.k.211215.038How to use a DOI?

Keywords

Creative accounting; Financial information; Financial statement; Managers; Investors

Abstract

In the professional literature, creative accounting is understood as legitimate, which means that it is not illegal to the extent that it does not violate the legislation of the country. Although it is a numbers game that can mislead internal or external users of financial statements, in some cases it can help protect a business from bankruptcy or other adverse conditions. This paper aims to represents creative accounting through various studies by authors dealing with the issue. The studies included in this paper provide insight into creative accounting, taking into account its origins, motives, tools, ethical approach, and its impact on financial reporting or the task of auditors in exposing creative techniques. This paper provides an overview of the period from 2000 to 2021. The study presented in this paper is an exploratory one, based on secondary sources of information.

Copyright

© 2021 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

Download article (PDF)

TY  - CONF
AU  - Lenka Strakova
AU  - Katarina Zvarikova
PY  - 2021
DA  - 2021/12/15
TI  - Creative Accounting: A Short Literature Review
BT  - Proceedings of the 7th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2021)
PB  - Atlantis Press
SP  - 209
EP  - 212
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211215.038
DO  - 10.2991/assehr.k.211215.038
ID  - Strakova2021
ER  -