Findings from Teknologi University Malaysia Research Study Updating Understanding of Risk Management (Creative Accounting Determinants and Financial Reporting Quality: A Systematic Literature Review): Insurance


MAY 06, 2022 (NewsRx) — By a News Reporter – Staff News Editor at NewsRx Policy and Law Daily — A new study on risk management is now available. According to reports from Kuala Lumpur, Malaysiaby NewsRx reporters, the research said, “Creative accounting is considered a 21st century phenomenon that has received increased attention following the global economic crisis and budget shortfalls, particularly the prevention and detection of accounting manipulation. .

Our reporters got a quote from Teknologi University Malaysia research: “Creative accounting is a practice that influences financial indicators using knowledge and accounting rules that do not explicitly violate accounting policies, rules and laws. The main objective of implementing creative accounting is to show the financial situation desired by the management of the company; stakeholders are made aware of what management wants them to perceive. Creative accounting can be used to manipulate financial information from its correct and precise form by exploiting existing rules or, in many cases, ignoring one or more rules. Therefore, the methodology of the present work contributes to the existing literature by systematically examining the impacts of creative accounting determinants on the quality of financial reporting, especially in the banking sector. In this review, we describe and critically analyze relevant previous work to identify and assess the relationship between the concepts discussed in the study. In conclusion, this study offers scholars, researchers and practitioners insight into the determination of creative accounting practices and their influences on fraudulent financial reporting between 2015 and 2020.”

According to the journalists, the research concluded: “Finally, the present study contributes to existing information by conducting new research on creative accounting determinants to improve the quality of financial reporting and, therefore, help professionals to improve practices. within the profession.

For more information on this research, see: Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review. Risks, 2022.10(76):76. (Risks – The Risks editor is MDPI AG.

A free version of this review article is available at

Our editors advise that additional information may be obtained by contacting Ibtihal A. Abed, Azman Hashim International Business SchoolTeknologi University Malaysia, Kuala Lumpur 54100, Malaysia. Other authors of this research include Nazimah Hussin, Mostafa A. Ali, Hossam Haddad, Maha Shehadeh, Elina F Hasan.

(Our reports provide factual information on research and discoveries around the world.)


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