Relationship Between Creative Accounting and Corporate Governance
Abstract The influence of corporate governance on financial reporting is of present attention as regulators and managers are in the process of assessing and developing extensive reforms in the wake of recent accounting scandals. This research focuses on the relation between creative accounting an...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2008
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| Online Access: | https://eprints.nottingham.ac.uk/22086/ |
| Summary: | Abstract
The influence of corporate governance on financial reporting is of present attention as regulators and managers are in the process of assessing and developing extensive reforms in the wake of recent accounting scandals. This research focuses on the relation between creative accounting and corporate governance and tests the strength of the relationship between the various corporate governance factors. This research identifies corporate governance in a broader way by acknowledging the behaviour of many accounting officers. Firstly, the various creative accounting techniques are identified and then the corporate governance factors that have an impact on creative accounting are discussed. Based on this, a qualitative research is carried out to extract the knowledge from the accountants. Then the detailed analysis of Enron���¢��������s collapse in the form of case study is discussed and that helped the topic in supporting its literature.
The conclusion is drawn on the basis of results obtained and the future perspectives are mentioned. |
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