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Creative Accounting: A Literature Review Cover

Creative Accounting: A Literature Review

Proceedings of the International Conference on Business Excellence
Volume 18 (2024): Issue 1 (June 2024)
By:
Open Access
|Jul 2024

References

  1. Ado, A.B., Rashid, N.N.M., Mustapha, U.A., &amp; Ademola, L.S. (2022). Audit Quality and Creative Accounting Strategy: Evidence from Nigerian Public Listed Companies. <em>Australasian Accounting, Business and Finance Journal</em>, 16(3), 40-54. htp://dx.doi.org/<a href="https://doi.org/10.14453/aabfj.v16i3.04" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.14453/aabfj.v16i3.04</a>
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  2. Akpanuko, E.E., &amp; Umoren, N.J. (2018). The influence of creative accounting on the credibility of accounting reports. <em>Journal of Financial Reporting and Accounting</em>, 16(2), 292-310. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1108/JFRA-08-2016-0064" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1108/JFRA-08-2016-0064</a>">https://doi.org/10.1108/JFRA-08-2016-0064</ext-link>
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  3. Balaciu, D.E. (2012). <em>Contabilitate creativ</em><em>ă</em>. Editura Universității din Oradea.
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  4. Balaciu, D.E., Bogdan, V., Feleagă, L., &amp; Popa, A.L. (2014). “Colorful” approach regarding creative accounting. An introspective study based on the association technique. <em>Accounting and Management Information Systems</em>, 13(4), 643–664. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://online-cig.ase.ro/RePEc/ami/articles/13_4_3.pdf">http://online-cig.ase.ro/RePEc/ami/articles/13_4_3.pdf</ext-link>
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  5. Balaciu, D.E., Bogdan, V., Meșter, I.T., &amp; Gherai, D.S. (2012). Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices. <em>Accounting and Management Information Systems</em>, 11(2), 213–23. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://online-cig.ase.ro/RePEc/ami/articles/11_2_7.pdf">http://online-cig.ase.ro/RePEc/ami/articles/11_2_7.pdf</ext-link>
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  6. Breton, G., &amp; Taffler, R.J. (1995). Creative Accounting and Investment Analyst Response. <em>Accounting and Business Research</em>, 25(98), 81-92. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1080/00014788.1995.9729931" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1080/00014788.1995.9729931</a>">https://doi.org/10.1080/00014788.1995.9729931</ext-link>
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  7. Carlin, T.M., &amp; Finch, N. (2010). Resisting compliance with IFRS goodwill accounting and reporting disclosures. <em>Journal of Accounting &amp; Organizational Change</em>, 6(2), 260-280. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1108/18325911011048781" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1108/18325911011048781</a>">https://doi.org/10.1108/18325911011048781</ext-link>
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  8. Dugar, A., &amp; Gujarathi, M.R. (2018). Toshiba’s Creative Accounting for Construction Contracts. <em>Issues In Accounting Education</em>, 33(3), 117-134. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.2308/iace-52127" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.2308/iace-52127</a>">https://doi.org/10.2308/iace-52127</ext-link>
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  9. Iredele, O.O., Adeyeye, G.B., &amp; Owoyomi, E.B. (2022). Creative Accounting and Shareholders Wealth Maximization in Listed Consumer Goods Companies in Nigeria. <em>Copernican Journal of Finance &amp; Accounting</em>, 11(1), 49–66. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://dx.doi.org/<a href="https://doi.org/10.12775/CJFA.2022.003" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.12775/CJFA.2022.003</a>">http://dx.doi.org/<a href="https://doi.org/10.12775/CJFA.2022.003" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.12775/CJFA.2022.003</a></ext-link>
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  10. Khaneja, S., &amp; Bhargava, V. (2016). A Comprehensive Review of Literature on Creative Accounting. International Journal of Business Insights and Transformation, 10(1), 46-60. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.researchgate.net/publication/320226687_A_Comprehensive_Review_of_Literature_on_Creative_Accounting">https://www.researchgate.net/publication/320226687_A_Comprehensive_Review_of_Literature_on_Creative_Accounting</ext-link>
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  11. Khatri, D.K. (2015). Creative Accounting Leading to Financial Scams-Evidences from India and USA. <em>Journal of Accounting – Business &amp; Management</em>, 22(2), 1-10. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://journal.stiemce.ac.id/index.php/jabminternational/article/view/101">http://journal.stiemce.ac.id/index.php/jabminternational/article/view/101</ext-link>
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  12. Meredith, M., Baxter, P., &amp; Anwar, S. (2022). In Search of the Creative Accountants: An Investigation of Creativity Variation in Regional Accounting Firms. <em>Australasian Accounting, Business and Finance Journal</em>, 16(3), 3-20. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://dx.doi.org/<a href="https://doi.org/10.14453/aabfj.v16i3.02" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.14453/aabfj.v16i3.02</a>">http://dx.doi.org/<a href="https://doi.org/10.14453/aabfj.v16i3.02" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.14453/aabfj.v16i3.02</a></ext-link>
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  13. Oshodin, E., &amp; Iyafekhe, C. (2022). Does Opportunistic Creative Accounting Or Informative Creative Accounting Lead To Corporate Failure?. <em>International Journal of Accounting, Economics &amp; Finance Perspectives</em>, 2(1), 98-114.
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  14. Paul, O., Francis, I., &amp; Ben-Caleb, E. (2020). Corporate Governance And Creative Accounting Practices In The Listed Companies In Nigeria. <em>Academy of Accounting and Financial Studies Journal,</em> 24(4), 1-20. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.proquest.com/openview/02a5d6b079bd1d1cc78fb99585dc2732/1?pqorigsite=gscholar&amp;cbl=29414">https://www.proquest.com/openview/02a5d6b079bd1d1cc78fb99585dc2732/1?pqorigsite=gscholar&amp;cbl=29414</ext-link>
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  15. Shah, A.K. (1998). Exploring the influences and constraints on creative accounting in the United Kingdom. <em>The European Accounting Review</em>, 7(1), 83-104. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1080/096381898336592" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1080/096381898336592</a>">https://doi.org/10.1080/096381898336592</ext-link>
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  16. Shah, S.Z.A., Butt, S., &amp; Tariq, Y.B. (2011). Use or Abuse of Creative Accounting Techniques. <em>International Journal of Trade, Economics and Finance</em>, 2(6), 531-536. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2009823">https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2009823</ext-link>
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  17. Škoda, M., Lengyelfalusy, T., &amp; Gabrhelová, G. (2017). Creative accounting practicies in Slovakia after passing financial crisis. <em>Copernican Journal of Finance &amp; Accounting</em>, 6(2), 71–86. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://dx.doi.org/<a href="https://doi.org/10.12775/CJFA.2017.012" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.12775/CJFA.2017.012</a>">http://dx.doi.org/<a href="https://doi.org/10.12775/CJFA.2017.012" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.12775/CJFA.2017.012</a></ext-link>
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  18. Strakova, L., &amp; Zvarikova, K. (2021). Creative Accounting: A Short Literature Review. <em>Proceedings of the 7th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2021), 209-</em>212. DOI:<a href="https://doi.org/10.2991/assehr.k.211215.038" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.2991/assehr.k.211215.038</a>
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DOI: https://doi.org/10.2478/picbe-2024-0178 | Journal eISSN: 2558-9652
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Language: English
Page range: 2112 - 2121
Published on: Jul 3, 2024
Published by: The Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year
Keywords:
creative accounting,
literature review,
accounting manipulation,
financial statements
Related subjects:
Business and economics,
Political economics,
Political economics, other,
Business management,
Business management, other,
Industrial chemistry,
Energy harvesting and conversion

© 2024 Alina Maria Murineanu, published by The Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution 4.0 License.

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