Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly prevention detection of manipulation. practice influences financial indicators by using knowledge rules do not explicitly violate policies, rules, laws. The main purpose for implementing creative show position desired company management; stakeholders are informed what management wants them perceive. can used manipulate information from its correct accurate form exploiting existing or, in many cases, ignoring one or more rules. Therefore, methodology present work contributes literature systematically reviewing impacts determinants on reporting quality, especially banking sector. In this review, we describe critically analyze previous relevant works identify assess relationship between constructs addressed study. conclusion, study offers insight academia, researchers, practitioners determining practices their fraudulent 2015 2020. Lastly, conducting new research enhance quality and, therefore, help professionals improve within profession.