Abstract
The purpose of this study is to find out how accounting behavior affects financial statements. The research method used is a literature review of articles contained in Google Scholar with keywords searching for accounting articles and financial statements. The so-called users in this case are external parties of the company, such as investors, creditors, and government agencies, while the internal parties of the company are managers and employees of the company. Accounting has an important role as the financial controller of the company and can be used to evaluate and make plans for the future of the company. Accounting must be supported by a good system of conduct from the humans involved in it so that the preparation of accounting reports can be appropriate, relevant, and reasonable. The outcomes of the study determined that accounting conduct has a very important relationship with the composition of relevant and reasonable financial statements so that decision making can be done properly and appropriately and fraud can be avoided.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
