Original Articles

Creative accounting, accounting errors, and the ability of users to detect and adjust for them

Published in: South African Journal of Accounting Research
Volume 22 , issue 1 , 2008 , pages: 45–95

DOI: 10.1080/10291954.2008.11435132

Author(s): T Ruddy KPMG, Johannesburg , G K Everingham Department of Accounting,

Keywords: Creative accounting , detection rates , accounting students

Abstract

Creative accounting refers to the various practices management use to manipulate financial statements in an effort to cause users to draw desired conclusions. The literature reveals that creative accounting is indeed practised in a number of countries, including South Africa.

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