Accounts manipulation has become recently a lot of interest and attention. It has been the subject of research, discussion and even controversy in several countries which includes USA, Canada, The U.K., Australia, France and Finland. Currently, there are few investigations because of wide use of accounting manipulation. To stopping of accounting manipulation varies on location, methods, laws, principal and research. Accounts manipulation has been studied from many points of view and with different technique. This research is a review of the literature. The aim of this paper is to evaluate and synthesize the literature in order to give better understanding in accounting manipulation including its causes, strategies, techniques, prevention of accounts manipulation and methodology to stopping it.

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Keywords: Accounts Manipulation, Creating Accounting, Earning Management, Big Bath Accounting.