Abstract

MORALES PARADA, Fernando  and  HOLLANDER SANHUEZA, Reinier. Creative accounting in Chile: a students and professionals perception. Contad. Adm [online]. 2009, n.229, pp.85-103. ISSN 0186-1042.

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.

Keywords : creative accounting; accounting standards; Chile; auditing.

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