ABSTRACT

 Accounting scandals occur in many companies as they crave for capital gains through the stock option. This they do by misrepresenting the true income and assets or liabilities. Different creative accounting techniques are applied. This research intends to analyze the effect of creative accounting techniques on performance ofAccess Bank Nigeria PLC as itsfocus and base. We will look at what creative accounting is the reason for it, its characteristics, what motivates people to do it and also look at it from the ethical perspective. Data will be collected and analyzed to arrive at the effects being soughtfor. When the effect has been established, one can then make suggestions on how to cushion them and reduce the prevalence of the scandals in the banking sector. The main objective here is to analyze the effects of creative accounting on the perfonncmce ofAccess Bank Nigeria, PLC. Data was collectedfrom both, primary data consists offield work of getting response from respondents, observation of events and personal interviews while secondary data consists of an already documented Data in textbook, published journals and papers. Data was analyzed using the simple regression method. The findings were: creative accounting techniques have a significant effect on the performance of c Bank Nigeria PLC. In conclusion, we found, the above findings. The recommendations in this work are freezing of all existing Accounting Standard in the private sector is to be used as a basisfor all future contracting and reporting and remedial actions should be taken to curb negative effect ofaccounting practices on organizationalperformance.