CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING FROM BANGLADESH EXPERIENCE
Keywords:corporate governance, creative accounting, Bangladesh
The objectives of this paper are focused on examining the underlying conditions of Bangladesh corporate governance, identify their causes, discuss their consequences and explore their implications for accounting. In Bangladesh, accounting professionals and academics have generally shown no significant interest in analysing the causes of corporate governance scandals, particularly in proposing measures and reforms to make sure that they would not happen again. Operationally the managers set the creative accounting agenda. However, the role of creative accounting and the significance of organizational fraud in Bangladesh is an under-researched area. A limited number of studies have provided evidence of the use of creative accounting in the Bangladesh context. Our study finds a high level of political corruption in Bangladesh led to a change and the flexibility in accounting allowing management to select accounting techniques which can deliver the profit figure that serves their interests.
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