Abstract
CREATIVE ACCOUNTING HAS RE-EMERGED AS A RELEVANT RESEARCH SUBJECT IN ACCOUNTING, AUDITING, AND BUSINESS ETHICS. THIS IS CRITICAL AFTER THE FINANCIAL SCANDALS, SUCH AS ENRON, WORLDCOM, ADELPHIA, GLOBAL CROSSING, IN THE UNITED STATES. THE PRESENT ARTICLE IS PART OF A MAJOR RESEARCH PROJECT IN CHILE AND ITS PURPOSE IS TO EVALUATE THE PERCEPTION ON THE POSSIBILITIES OF APPLYING CREATIVE ACCOUNTING ON NATIONAL COMPANIES-STANDARDS AND ACCOUNTING. AMONG THE CONCLUSIONS WE FOUND THAT EXTERNAL ACCOUNTANTS AND AUDITORS GROUPS POSSESS SIMILAR PERCEPTIONS OF THE EXISTENCE AND POSSIBILITIES OF MANIPULATING FINANCIAL STATEMENTS IN CHILE. HOWEVER THESE GROUPS RESPONSES DIFFER WHEN ASKING ABOUT THE LEGITIMACY OF CREATIVE ACCOUNTING, IF THEY PROFIT FROM IT, AND IF IT IS COMMON IN CHILE.© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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