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Perceptions of Creative Accounting Practices among Accounting Students
Nadia Binti Hairuddin
Supervisor: Dr. Shahnaz Binti Ismail
Co. Supervisor: Dr. Wan Zanani Binti Wan Abdullah
Bachelor of Accounting
School of Maritime Business and Management
Creative accounting is the process of manipulating accounting figures by taking
advantage of the loopholes in the accounting rules, the choices of measurement and
disclosure practices in reporting the financial position of a company. In this case, the
preparers will transform financial statements from what they should be, to what preparers
would prefer to be reported. Creative accounting is not considered as illegal as it is within
the guidelines of the accounting standards. Agency problem is the main factor that leads
the management to practice the creative accounting in their financial report. Therefore,
this proposed study aims to emphasis the perceptions of creative accounting practices
among accounting students. Data will be collected using self-administered questionnaire
survey which will be distributed to targeted 200 accounting students at University
Malaysia Terengganu. The expected result of this study will provide some insights on the
perception, knowledge, and the level of accounting students awareness about the
creative accounting practices.
1509 | UMT UNDERGRADUATE RESEARCH DAY 2018