Title: Perception gap analysis between external auditors and accountants in application of creative accounting techniques in Bangladesh

Authors: Asif Mahbub Karim; Rehana Fowzia; Md. Mamunur Rashid

Addresses: Department of Business Administration, Port City International University, Chittagong, Bangladesh ' Department of Business Administration, Stamford University Bangladesh, 744, Satmosjid Road, Dhanmondi, Dhaka 1209, Bangladesh ' Department of Business Administration, Stamford University Bangladesh, 744, Satmosjid Road, Dhanmondi, Dhaka 1209, Bangladesh

Abstract: The term creative accounting is widely used to describe accepted accounting techniques which permit corporations to report financial results that may not accurately portray the substance of their business activities. This study is an attempt to examine the perception gap between external auditors and accountants in Bangladesh regarding causes, techniques, effects and solution for creative accounting. To attain these objectives, 50 external auditors and 50 accountants have been considered. Findings from descriptive statistics show that opinions of the two categories of respondents are different in most of the cases.

Keywords: creative accounting; external auditors; accountants; perception gap; Bangladesh; financial reporting.

DOI: 10.1504/IJMFA.2014.066400

International Journal of Managerial and Financial Accounting, 2014 Vol.6 No.4, pp.296 - 302

Published online: 18 Dec 2014 *

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