A highly qualitative financial reporting refersto the publication of accounting information complying with the requirements ofthe reporting framework and generally, they must be transparent, intelligible,relevant, credible and comparable. Based on the results of the theoreticalresearch regarding the auditors’ behavior regarding creative accountingpractices, this paper investigates Romanian auditors’ attitude. To this purposewe set up an empirical study that has as main objective the identification ofthe financial auditors’ perception regarding the existence and the forms ofmanifestation of the creative accounting phenomenon in the companies which madethe object of our study. After analyzing the results of the informationprovided by descriptive statistics, we can conclude that all of the creativeaccounting practices mentioned in survey had been encountered quite frequentlyby the auditors in our sample, the lowest incidence being the one that regardedthe creative accounting practices affecting the financial assets. Only a few studies in the Romanian accounting literature are focusedupon investigating or exploring different empirical evidences of Romanianauditors’ behavior regarding creative accounting practices. Our study contributesto the existing accounting literature on the topic by testing research propositions referring to the auditors’perception of the users’ interests and the existence and frequency of creativeaccounting practices.