Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Subject: search.filters.subject.creative accounting

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    Elucidarea conexiunilor: explorarea relaţiei dintre contabilitatea creativă şi autorităţile de reglementare
    (CEP USM, 2023-07-24) Bogos (Calancea), Eugenia
    This article analyses the relationship between creative accounting practices and regulators, aiming to spot a light on the underlying factors that influence and shape this connection. Creative accounting refers to the deliberate manipulation of financial statements to portray a more favorable image of a company's performance, often at the price of transparency, accuracy and reliance. The article also describes the possible strategies which authorities, which are responsible for enforcing accounting standards and ensuring the integrity of financial reporting can apply in order to limit creative accouting.
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    CONTABILITATEA CREATIVĂ CA OBIECT AL AUDITULUI FINANCIAR, PRACTICI SPECIFICE DE EXERCITARE ALE ACESTUIA
    (CEP USM, 2021-04-22) Bagos (Calancea), Eugenia
    This article aims to define the notion of creative accounting, alongside with the specific risks and consequences of usage of the creative accounting practices by the firms. There is also presented the actuality of the topic, the main reasons why accounting professionals may use these techniques, the double perspective of creative accounting and the main instruments that may be applied in order to mitigate the bad practices. One of the important role in identi- fication and mitigation of the creative accounting practices are the high quality audit procedures performed throughout the audit engagements.
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    IMPACTUL CONTABILITĂȚII CREATIVE ASUPRA SITUAȚIILOR FINANCIARE ȘI PERFORMANȚEI ENTITĂȚII
    (CEP USM, 2022) Bagos (Calancea), Eugenia
    This article aims to define the notion of creative accounting, alongside with presentation of the impact of such techniques usage on the financial statements of a company as well as on it’s performance. The linkage between the creative accounting and the necessity of the managers to present a specific performance of the company alongside with avoidance of damages on the company’s image is clearly identified. Reliability and the benefit of financial or performance information determined using creative accounting, is significantly deteriorated, this is why, usage of creative accounting should be limited, by promotion of fair accounting practices by governances and auditors of companies.
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    CONTABILITATEA CREATIVĂ CA OBIECT AL AUDITULUI FINANCIAR, PRACTICI SPECIFICE DE EXERCITARE ALE ACESTUIA
    (CEP USM, 2021) Calancea, Eugenia
    This article aims to define the notion of creative accounting, alongside with the specific risks and consequences of usage of the creative accounting practices by the firms. There is also presented the actuality of the topic, the main reasons why accounting professionals may use these techniques, the double perspective of creative accounting and the main instruments that may be applied in order to mitigate the bad practices. One of the important role in identification and mitigation of the creative accounting practices are the high quality audit procedures performed throughout the audit engagemen.