You are required to undertake a structured critical review of the creative accounting literature
Required
You are required to undertake a structured critical review of the creative accounting literature and to address the following issues:
- How do managers indulge in creative accounting? Your answer should provide a structured overview of approaches plus one in-depth analysis of a creative accounting issue evident in practice.
- To what extent do accounting theories explain the incentives for management to engage in creative accounting?
- Does it matter if company managers engage in creative accounting: What are the consequences of creative accounting?
Initial Reading List
Remenarić, B., Kenfelja, I. and Mijoč, I. (2018). “Creative accounting – Motives, techniques and possibilities of prevention”, Econview, XXX1, pp. 193-199 (a pdf is available on the moodle site)
Jones, M. (2010). Creative Accounting, Fraud and International Accounting Scandals, Wiley Financial Series. (Available as an e-book in the library).
Shah, A.K. (1998) “Exploring the influences and constraints on creative accounting in the United Kingdom”, European Accounting Review, Vol.7 No.1, pp.83-104.
Stolowy, H. and Breton, G. (2004), “Accounts Manipulation: A Literature Review and Proposed Conceptual Framework”, Review of Accounting and Finance, Vol. 3 No. 1, pp. 5-92.
References
You are not limited to the suggested reading and are encouraged to undertake your own further reading in this area. At Masters level you are expected to read widely with a strong emphasis on high quality journals. Given that this is a 4000 word review you are expected to use a minimum of 15 sources for this coursework (including those listed above). Your work can build on your first assignment.
Referencing
It is expected at this level that referencing will be complete and accurate, using the Harvard method. Guides to using the Harvard method are available on the library website ‘Cite them Right’:
The university’s Upgrade service also provides some online guidance on paraphrasing, how to avoid plagiarism, write critically and other aspects of assignment writing:
https://www.brookes.ac.uk/students/upgrade/
The service is available for personal consultation:
https://www.brookes.ac.uk/students/upgrade/contact-and-opening-hours/
If you are still in doubt about referencing or any aspect of your writing, please consult your module leader.
