Diving Deep into the Ocean of Creative Accounting: An Exploratory Study Using a Framework

Authors

  • Supriya Khaneja Amity College of Commerce, Amity University, Haryana
  • Vidhi Bhargava Amity College of Commerce, Amity University, Haryana

DOI:

https://doi.org/10.33516/maj.v52i11.80-93p

Abstract

No Abstract.

Downloads

Download data is not yet available.

Published

2017-11-01

How to Cite

Khaneja, S., & Bhargava, V. (2017). Diving Deep into the Ocean of Creative Accounting: An Exploratory Study Using a Framework. The Management Accountant Journal, 52(11), 80–93. https://doi.org/10.33516/maj.v52i11.80-93p

Issue

Section

Accounting

References

Amat, O., Blake, J., and Dowds, J. (1999). The ethics of creative accounting. Journal of Economic Literature. doi: 10.1163/15733831-12341268.

Bhargava, Vidhi, and Gupta, Lalit (2016). Blaming horse’s parents: The problem is often in the breeding (a critical note on creative accounting). International Research Journal of Management and Commerce, 3(4), 40-57.

Djemaa, H., and Amina, M. F. Corporate Governance and Creative Accounting. Available from: http:// iefpedia.com/arab/wp-content/uploads/2013/12/ creative-accountingCGovern1.pdf

Jones, M. J. (2011). Creative accounting, fraud and international accounting scandals. John Wiley & Sons.

Khaneja, S., Bhargava, V., & Gupta, L. (2017). Redefining the Role of Auditor in Curbing Creative Accounting Practices. International Journal of Management and Social Sciences Research (IJMSSR), 6(3), 32-37.

Mohammed, R., Salih, L. G. A., and Inguva, S. Evaluating financial evidences and early detection of financial shenanigans - A study on United Arab Emirates. Available from: https://www.wbiconpro.com/307-Srinivas.pdf

Naser, K., & Pendlebury, M. (1992). A note on the use of creative accounting. The British Accounting Review, 24(2), 111-118.

https://stats.idre.ucla.edu/spss/faq/what-doescronbachsalpha-mean/

https://www.coso.org/Documents/COSO-FraudStudy-2010-001.pdf

https://www.sec.gov/litigation/complaints/ comp17829.htm