Amat, Oriol; Blake, John; Dowds, Jack - Department of Economics and Business, Universitat … - 1998
whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business …The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process …'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative …