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Creative accounting, aggressive accounting and accounting fraud – auditors’ perception

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2022
Creative accounting and aggressive accounting are perceived differently among researchers. On the one hand, they are treated as the same concepts, while on the other as independent, or are presented as similar points. In Polish publications, one can find an approach that aggressive accounting is convergent with accounting fraud, and is a negative part ...
Justyna Dobroszek, Adrianna Wnuk
openaire   +3 more sources

Why Do Companies Cook the Books? Empirical Study of the Motives of Creative Accounting of Slovak Companies

Administrative Sciences
Studies on creative accounting date back to the latter part of the 20th century. Creative accounting is still a big challenge in financial accounting. The problem of financial statement manipulation might be investigated, for instance, from an accounting,
Jakub Michulek, Ľubica Gajanova, Roman Blazek   +2 more
exaly   +3 more sources

Exploring the evolution of creative accounting and external auditors: Bibliometric analysis

Cogent Business and Management
This study focused on current research on creative accounting and external auditors as well as prospective topics for future research. In the Web of Science Core Collection, a bibliometric and visualization tool for the Web of Science and viewer-based ...
Mohammad Mahmoud Humeedat, Mohammad Zakaria Alqudah   +1 more
exaly   +3 more sources

IMPACT OF THE USE OF CREATIVE ACCOUNTING ON ECONOMIC DEVELOPMENT AND ASSESSING THE ENVIRONMENTAL PERFORMANCE OF EASTABLISHMENTS [PDF]

Journal of Environmental Science, 2023
The main objective of the study is to know what creative accounting is, its methods and practices, and ways to reduce its negative effects, and the extent of the impact of using creative accounting on each of: economic development, and environmental ...
Aya N. Z. Sayed, Tarek A. Hamad, Mohamed E. A. Elharony   +2 more
doaj   +1 more source

Can Creative Accounting be Equated with Creativity and Called Positive?

Buhalterinės Apskaitos Teorija ir Praktika, 2022
The advent of creative accounting in the middle of the 20th century sparked great interest among researchers and practitioners. In the work of both foreign and Lithuanian scientists, this phenomenon is widely researched and defined as the ability to use ...
Diana Bachtijeva
doaj   +1 more source

"Creative Disclosure - Feature Of Creative Accounting " [PDF]

Annales Universitatis Apulensis Series Oeconomica, 2012
The purpose of this research is to approach creative disclosure as a feature of creative accounting. Also known in the literature as impression management, this demarche can be found in corporate annual report under forms of distortion of narratives of numerical and graph manipulation.
Dumitru Matis, Alina Beattrice Vladu, Dan Dacian Cuzdriorean   +2 more
openaire   +1 more source

Avoiding creative accounting: corporate governance and leadership skills [PDF]

Zeszyty Teoretyczne Rachunkowości, 2019
The subject of the research is the growing criticism of the phenomenon of creative accounting in modern economic systems. The main purpose of the article is to study the issues related to creative accounting and find out whether it is possible, through ...
Hans-Christian Brauweiler, Aida Yerimpasheva, Zarema Balgabayeva   +2 more
doaj   +1 more source

Comparing earnings management and creative accounting. A general review [PDF]

Zeszyty Teoretyczne Rachunkowości, 2022
Purpose: The aim of this article is to compare the concepts of earnings management and creative accounting and to determine their similarities and differences.
Diana Bachtijeva, Daiva Tamulevičiené
doaj   +1 more source

Motivation for the use of creative accounting techniques in the conditions of the globalized business environment [PDF]

SHS Web of Conferences, 2020
Although creative accounting is a modern concept, the improvement of business results, their manipulation and fraud in accounting have been known long before its introduction.
Cugova Aneta, Cug Juraj
doaj   +1 more source

Creative Accounting: Apakah Suatu Tindakan Ilegal?

Akrual: Jurnal Akuntansi, 2011
This paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting.
MF. Arrozi Adhikara
doaj   +1 more source