期刊名称：Journal of Poverty, Investment and Development
印刷版ISSN：2422-8397
出版年度：2014
卷号：3
期号：0
页码：85-90
语种：English
出版社：Journal of Poverty, Investment and Development
摘要：A scrutiny of the international scene over the past ten years has revealed various cases of corporate failure, facilitated by fraudulent manipulation of accounts by managers and with the implication of accountants in some instances. This manipulation is often referred to as cosmetic accounting. These cases have necessitated the examination of the consequences of these fraudulent practices. The study obtained primary data from accountants in Nigeria. Findings from the study show that respondents are aware of cosmetic accounting and that it is unethical. The results also indicate that the investors suffer as a result of decisions made using a doctored financial statement. Evidence also exist that management and auditors of corporate enterprises have a role to play in ensuring high business and ethical standards in order to guide against cosmetic accounting. Keywords: Cosmetic accounting, public confidence, business failure, Nigeria
