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| Author: | Gowthorpe, C. Amat, O. |
| Title: | Creative accounting: some ethical issues of macro- and micro-manipulation |
| Journal: | Journal of Business Ethics
2005 : MAR I, VOL 57:1, p. 55-64 |
| Index terms: | ethics business ethics accounting financial accounting regulations fraud USA Spain |
| Freeterms: | financial reports manipulation lobbying |
| Language: | eng |
| Abstract: | The article explores two categories of manipulative behaviour in financial accounting: 1) Macro-manipulation i.e. the lobbying of regulators to persuade them to make laws that are more favourable to the interests of preparers, and 2) Micro-manipulation i.e. the management of accounting figures to produce a biased view at the entity level. It analyses two cases - a loggying case in the U.S. and recent Spanish earnings manipulation - in an ethical context. The conclusion is that manipulation is not fair to users, it involves an unjust exercise of power and it tends to weaken the authority of accounting regulators. |
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