Todi, Udit (2007) DISCOVERING THE ART OF CREATIVE ACCOUNTING. [Dissertation (University of Nottingham only)] (Unpublished)

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The dissertation is an attempt to explore the art of Creative Accounting which despite being widely practiced around the world has little awareness to the general public. Being broadly divided into five main chapters, the first chapter contains information relating to the background of the research, its objectives and the methodology followed in order to conduct it.

The second chapter introduces us to the area of financial statements and the different accounting standards present in order to make them. It further contains a literature review on the subject describing various aspects such as definition, motivations, existence, impact and various techniques used in this field of accounting.

The third chapter follows with example of four renowned companies located in the US and UK who have been involved using these techniques in order to window dress their financial statements and artificially attain the results they desired. In addition to this chapter four contains a brief description about the Sarbanes Oxley Act of 2002 which was drafted in order to curb companies from resorting to such kinds of malpractices.

Finally the fifth chapter contains a qualitative research based on a sample size of 69 respondents which include students, professionals and teachers. Containing in total of 13 questions, the research aims to understand the viewpoints and opinions of the respondents in this area of accounting and gain a better understanding about this subject. Based on the responses gathered, an analysis and interpretation has been made helping us to understand and obtain a more in depth knowledge about the various traits of Creative Accounting.

Item Type: Dissertation (University of Nottingham only)
Depositing User: EP, Services
Date Deposited: 02 Feb 2009
Last Modified: 22 Oct 2016 13:24

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