Creative accounting and its influence on corporate performance and financial reporting: A case study of Kosovo

Author:

Abdurrahmani Enis1ORCID,Doğan Zeki2ORCID

Affiliation:

1. Ph.D., Professor, Department of Management, Business and Economics, University for Business and Technology (UBT), Kosovo.

2. Ph.D., Professor, Department of Business Administration, Niğde Ömer Halisdemir University

Abstract

As it is known, Kosovo is a newly established and developing country. Naturally, creative accounting practices in Kosovo are becoming more frequent due to gaps and weaknesses in management and audit quality. This study aims to examine the relationship between creative accounting and corporate performance and management, as well as the impact of managers’ ethics including audit period on financial reporting and creative accounting limitation. The study adopted a survey-based approach. The questionnaires were distributed among 159 managers, auditors, and head accountants. Linear regression was used to analyze the hypotheses. The research results confirmed the rejection of the first hypothesis, as the mean is less than 3 (the average on a five-point Likert scale). The results confirmed that creative accounting has a significant impact on corporate performance. The results also confirmed the second hypothesis as the mean is greater than 3.5 (the average on a five-point Likert scale). Thus, managers’ ethics have a significant effect on the reliability of financial statements. In addition, the research results confirmed the acceptance of the third hypothesis, as the mean is greater than 3 (the average on a five-point Likert scale), thus there is a positive influence of the audit period on creative accounting limitation. The study found a negative impact of creative accounting on corporate performance. Furthermore, a significant effect of managers’ ethics on financial statements’ reliability was concluded; and finally, the findings concluded that audit period and quality could significantly contribute to the creative accounting limitation.

Publisher

LLC CPC Business Perspectives

Subject

Strategy and Management,Business and International Management,General Business, Management and Accounting,Information Systems and Management,Law,Sociology and Political Science,Public Administration

Cited by 2 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. A model for predicting creative accounting in emerging economies;International Journal of Accounting & Information Management;2024-09-16

2. Can Information From Publicly Available Sources Reveal Manipulation of Financial Statements?;Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration;2023-01-10

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