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Creative accounting, in accordance with the law and other legal regulations, is the set of practices performed for the purpose of presenting an enterprise much better than it is rather than the realistic and accurate presentation aimed by the accounting standards. The fact that creative accounting practices are not against the law does not necessarily mean that they are ethical, because the decisions made by the individuals who possess a professional ethics understanding are expected to produce positive results for the entire society. Therefore, creative accounting practices are faced with the problem of professional ethics as it prevents the parties interested in the reports to make the right decisions.
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In-Text Citation: (Parlak & Altintas, 2019)
To Cite this Article: Parlak, N., & Altintas, A. T. (2019). A Review on the Studies Conducted In Turkey on Creative Accounting and Professional Ethics. International Journal of Academic Research in Business and Social Sciences, 9(6), 759–773.
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