76/5000 Accounting between the hammer and the anvil of ethical breaches professional "An Exploratory Study" | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 99, September 2018, Pages 215-231 | ||
| Authors | ||
| Abtehag Ismail Jacob; Bakr Ibrahim Mahmoud; Haider Mohammed Darwish | ||
| Abstract | ||
| Facing the accounting profession today breaches of professional ethics seriously affected and affects them and steadily, resulting in the collapse and bankruptcy and deterioration of many economic units, this reflected the confidence of the public accounting field. Varied forms of these violations and numerous denominations to show us the form called (creative accounting) - raised controversy about the latter from being an urgent need to walk the business? Or a moral choice not to improve and beautify the image of the business? So try this research shed light on this subject and the overall aspects to identify the ethical violations of the (creative accounting) on the accounting profession. To achieve the objectives of the research was divided into five sections address the first topic of research methodology, while the second has reviewed creative accounting (input definitions), while the third reviewed the curriculum of moral accounting The fourth has tried to explore the views of a sample of professional accounting in Iraq about breaches of creative accounting and methods of treatment successful in the last section while viewing the main conclusions and recommendations reached by the search. | ||
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