A contabilidade criativa e a fraude na perspetiva dos alunos e profissionais da área financeira

• Autor(a) principal: Lúcio, Joana
• Data de Publicação: 2021
• Outros Autores: Jesus, Tânia, Silva, José Luís
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: https://nidisag.isag.pt/index.php/IJAM/article/view/581

Purpose: The present study aimed to investigate the opinion of accounting professionals, auditing professionals and higher education students in the financial area on creative accounting.Methodology: The study was done by questionnaire and the sample of respondents was composed of Portuguese accountants, auditors, and students of higher education in the financial area, the total sample was 385 responses.Findings: Accountants, auditors, and higher education students in the financial area believe creative accounting refers to the use of knowledge of accounting standards to manipulate the values of financial statements. Creative accounting is common in day-to-day business and its practice may increase in a pandemic context. Although they define creative accounting as a lawful act, they consider that its practice is not acceptable and that it compromises the ethical and deontological principles of the accountancy profession.Limitations: The main limitation felt during the investigation, because of the COVID-19 pandemic, was the fact that the questionnaires were released only via the internet, which ended up conditioning the sample of the study.Practical implications: In an interdisciplinary perspective, this study presents contributions in the scope of accounting, namely regarding the flexibility in accounting standardization. And, in the scope of ethics and deontology, since it promotes investigation for the discomfort felt by professionals in the financial area when practicing creative accounting.Originality/Value: This study aimed to compare the different interpretations of the future and of the current financial professionals (accountants and auditors), regarding creative accounting and fraud. The article study if in a pandemic context the practice of creative accounting and fraud may increase.Keywords: Audit, Creative Accounting, COVID-19, Ethics, Fraud.