Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Calderón - zona 1, cantón Quito, provincia de Pichincha, año 2024

Abstract

Abstract: Creative accounting has been a topic of increased focus and debate in recent years in the ethical and professional accounting field due to the role that accountants and auditors have played in scandals worldwide where creative accounting was applied. Because of this and the differing opinions on creative accounting, on the one hand, it is considered a legal strategy or tool applicable when there are gaps, subjectivities, or optionalities, while for others, applying creative accounting is a way to intentionally distort financial statements, undermining their credibility. Furthermore, some financial statements are identified as being more prone than others, that is, more likely to apply creative accounting practices, as is the case with the statement of comprehensive income, which, according to this research, is the most vulnerable compared to other financial statements due to the flexibility of the accounts that comprise it. This explores the ethics and professional judgment of the financial statements.