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Search by topic:   17039. The Problem With "Creative Accounting". This paper discusses why managers are tempted to use ‘creative’ techniques to manipulate figures in financial reports, and describes the regulatory efforts in the United Kingdom and elsewhere to deal with the problem. Argues that there is little that auditors and other accounting bodies can do to reduce the problem at this time. Keywords: financial fraud accounting regulation UK. 10 pages; 33 footnotes; 8 bibliographic sources.   $70 Copyright 1998-2018 Berkeley Research