Accounting Ethics: Understanding & Detecting Creative Accounting Practices
This interactive curriculum is tailored to help participants to understand and recognise external factors, circumstances, and triggers behind creative accounting to help participants to manage financial reporting reliability and credibility. Learners will be able to identify the typical approaches to creative accounting, the type of creative accounting, in addition to the underlying reasons for utilising creative accounting to decrease the extent of financial information control. This course also will discuss the relationship between creative accounting and fraud accounting and be able to identify a scenario where creative accounting is highly vulnerable. Furthermore, participants will explore the five levels of accounting that are amenable to creative accounting and get an overview of the significance and drawbacks of financial statements assessment in identifying creative accounting.