Professional Ethics and Ethical Orientation: Key to Preventing Creative Accounting Practices Among Accounting Students

Author:

Hermawan Sigit,Nadiroh Putri,Rahmawati Imelda Dian,Qonitah Iffah,Lating Ade Irma Suryani,Alieva Susanna Seyranovna

Publisher

Atlantis Press SARL

Reference20 articles.

1. S. Rahayu and R. C. Sari, “Pengaruh Gender, Pengetahuan Etika Profesi Akuntan, dan Jenis Perguruan Tinggi Terhadap Persepsi Mahasiswa Akuntansi Mengenai Creative Accounting,” Jurnal Fakultas Ekonomi, vol. 6, no. 1, 2017.

2. N. Al-Natsheh and S. Al-Okdeh, “The impact of creative accounting methods on earnings per share,” Management Science Letters, vol. 10, no. 4, 2020, https://doi.org/10.5267/j.msl.2019.10.014.

3. H. Hirota and H. Yunoue, “Fiscal rules and creative accounting: Evidence from Japanese municipalities,” J Jpn Int Econ, vol. 63, 2022, https://doi.org/10.1016/j.jjie.2021.101172.

4. M. M. Ali, N. H. Haron, N. A. Othman, and S. Hasnan, “Creative accounting and financial performance of public listed companies in Malaysia,” Humanities and Social Sciences Letters, vol. 8, no. 1, 2020, https://doi.org/10.18488/journal.73.2020.81.12.22.

5. B. D. Elisabeta, C. Lucian, M. I. Teodora, and B. Victoria, “ACCOUNTING MANIPULATION: AN EMPIRICAL STUDY REGARDING MANAGERS’ BEHAVIOUR.,” Annals of the University of Oradea, Economic Science Series, vol. 23, no. 1, 2014.

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