|
ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
Our journal is currently indexed in the following databases:
|
| |
Article from Volume 9, Number 2, Year 2021| STUDY ON THE APPLICATION OF CREATIVE ACCOUNTING TECHNIQUES | 
Download | | Author(s): Elena Hlaciuc | | DOI: 104316/EJAFB.2021.925 | | Abstract: The aim of this paper is to review the main theoretical aspects of the "concept of creative accounting" and its specific techniques, as well as to draw an overview of the vision of "accounting experts and financial auditors" in relation to some aspects of this side of accounting in Boto?ani County and trying to find or propose remedies that would restrict the evolution and application of "innovative accounting". The results of our research allows us to note that most "accounting experts" have a positive view of the concept of "creative accounting" and most "financial auditors" do not embrace this approach. | | Keywords: Creative Accounting; Fraud; Creative Accounting Techniques; Distortion | References:
1. Balaciu, D., Pop, C. M. (2008). Is Creative Accounting A Form Of Manipulation?, Annals Of The University Of Oradea, Economic Science Series, 17(3), 935-340.
2. B?l??oiu, R. (2012). Aspecte Privind Contabilitatea Creativ?, Audit Financiar, 10(93), 48-54.
3. Diaconu, P. (2004). Cum Fac Bani Contabilii? Evaziune Fiscal?, Paradisuri Fiscale, Contabilitate Creative. Economic?, Bucharest, Romania.
4. Dobro?eanu, L., Dobro?eanu, C.L. (2002). Audit-concepte ?i Practici: Abordare Na?ional? ?i Interna?ional?. Economic?, Bucharest, Romania.
5. Faragalla, W.A. (2015). Practici De Contabilitate Creativ? în Viziunea Profe?ioni?tilor Contabili. Audit Financiar, 13(7), 59-72.
6. Feleag?, N., Feleag?, L. (2006). Guvernan?a întreprinderii, Pârghie Indispensabil? A Politicii De Maximizare A Bog??iei Ac?ionarilor ?i Complementele Ei Contemporane. Economie Teoretic? ?i Aplicat?, 53-60.
7. Feleag?, N. (1996). Controverse Contabile: Dificult??i Conceptuale ?i Credibilitatea Contabilit??ii. Economic?, Bucharest, Romania.
8. Feleag?, N., Malciu L. (2002). Politici ?i Op?iuni Contabile. Economic?, Bucharest, Romania.
9. Gro?anu, A. (2013). Contabilitate Creative. ASE, Bucharest, Romania.
10. Gro?anu, A., R?chi?an, P.R. (2010). Challenges Of The Auditing Profession In The Context Of Economic Crisis. Studia Universitatis Babe?-Bolyai Negotia, 55(3), 69-76.
11. IFAC (2016). Manual De Reglement?ri Interna?ionale De Control Al Calit??ii, Audit, Revizuire, Alte Servicii De Asigurare ?i Servicii Conexe. 2015 Edition, Vol.I, Bucharest, Romania.
12. Malciu, L. (1999). Contabilitate Creativ?. Economic?, Bucharest, Romania.
13. Munteanu, V., Zuca, M. (2011). Considera?ii Privind Utilizarea Contabilit??ii Creative în Denaturarea Informa?iilor Din Situa?iile Financiare ?i Maximizarea Performan?elor Firmei. Audit Financiar 9(3), 3-10.
14. Mulford Charles, W., Comisky Eugene, E. (2005). The Financial Numbers Game. Detecting Creative Accounting Practices.Wiley, 2005.
15. Shah, A.K. (1988). Exploring The Influences And Constraints On Creative Accounting In The United Kingdom. European Accounting Review, 7(1), 83-104.
16. Stolowy, H. (2000). Comptabilite Creative, Encyclopedie De Comptabilite, Gestion Et Audit. Economica, Paris, France.
17. Tab?r?, N., Rusu, A. (2011). Considerations Concerning The Impact Of Creative Accounting On The Quality Of The Information Presented In The Annual Financial Statements, Audit Financiar, 9(11), 37-44.
18. Vladu, B., Mati?, D., Roth, A. (2014). Taxonomy Of Creative Accounting Techniques According To Romanian Professional Accountants. Audit Financiar, 12(3), 52.
|
| | Back to journal ... |
|
|
| |
|
|
|
