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Theoretical Analysis of Creative Accounting: Fraud in Financial Statements

Theoretical Analysis of Creative Accounting: Fraud in Financial Statements

Christianna Chimonaki
Copyright: © 2021 |Pages: 17
ISBN13: 9781799848059|ISBN10: 1799848051|ISBN13 Softcover: 9781799857853|EISBN13: 9781799848066
DOI: 10.4018/978-1-7998-4805-9.ch005
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MLA

Chimonaki, Christianna. "Theoretical Analysis of Creative Accounting: Fraud in Financial Statements." Machine Learning Applications for Accounting Disclosure and Fraud Detection, edited by Stylianos Papadakis, et al., IGI Global, 2021, pp. 58-74. https://doi.org/10.4018/978-1-7998-4805-9.ch005

APA

Chimonaki, C. (2021). Theoretical Analysis of Creative Accounting: Fraud in Financial Statements. In S. Papadakis, A. Garefalakis, C. Lemonakis, C. Chimonaki, & C. Zopounidis (Eds.), Machine Learning Applications for Accounting Disclosure and Fraud Detection (pp. 58-74). IGI Global. https://doi.org/10.4018/978-1-7998-4805-9.ch005

Chicago

Chimonaki, Christianna. "Theoretical Analysis of Creative Accounting: Fraud in Financial Statements." In Machine Learning Applications for Accounting Disclosure and Fraud Detection, edited by Stylianos Papadakis, et al., 58-74. Hershey, PA: IGI Global, 2021. https://doi.org/10.4018/978-1-7998-4805-9.ch005

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Abstract

This chapter begins with the definitions of creative accounting, fraud and financial statement fraud and explains the relationship between them. Next, it presents the classical theories on the determinants of financial statement fraud. Section 1.4 presents the profile of accounting scandals. Section 1.5 presents the components of financial report fraud as well as the parties involved in in creative accounting. Section 1.6 presents the reasons and motivations for creative accounting. Specifically, the authors analyse manipulation practices, the methods and the opportunities for creative accounting and address why financial frauds occur. Finally, they offer conclusions in Section 1.7.

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