Publication: From creative to fraud accounting
Date
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
ERHAN, Lica, VRABIE, Victoria, BURLACU, Gloria, SFECLĂ, Marina. From creative to fraud accounting. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 199-203. ISBN 978-9975-75-895-6.
The aim of this article is to explain the differences between creative accounting and fraud, because creative accounting does not mean necessarily breach accounting rules and regulations, but it can be done well within the law. Also, should be understood where is the border between those two concepts, because the line is very thin and economic agents may meet a lot of problems because of this misunderstanding. JEL: M41; F30
The aim of this article is to explain the differences between creative accounting and fraud, because creative accounting does not mean necessarily breach accounting rules and regulations, but it can be done well within the law. Also, should be understood where is the border between those two concepts, because the line is very thin and economic agents may meet a lot of problems because of this misunderstanding. JEL: M41; F30
Keywords
creative accounting, fraud accounting, accounting options and policies