CREATIVE ACCOUNTING AND FISCAL FRAUD
CREATIVE ACCOUNTING AND FISCAL FRAUD
Author(s): Camelia Daniela Haţegan, Carmen Mihaela ImbrescuSubject(s): Economy
Published by: Editura Eurostampa
Keywords: creative accounting; faithful image; fiscal fraud
Summary/Abstract: This study suggests to highlight the fact that accounting information does not succeed reflecting the real image of an entity only partially due to the manipulation of accounting data by practicing creative accounting by accountants, managers, under the careful management of auditors which certify the fact that the financial situations reflect the reality. Creative accounting has as an common goal creating a distorted image of the entity, more prosperous, misleading the information users through financial components. Handling techniques are offered by the treatments and the accounting politics recommended by the national accounting standards and International Accounting standards.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVIII/2012
- Issue No: 18
- Page Range: 640-645
- Page Count: 6
- Language: English