IMPORTANCE OF INTERNAL CONTROL FOR CREATIVE ACCOUNTING

Creative accounting enabled accountants to use accounting policies more flexibly. However, it was precisely this flexible application of accounting policies that led creative accounting to become synonymous with manipulative accounting in practice. Financial reports should reflect the actual state...

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Bibliographic Details
Main Authors: Azira Osmanović, Damir Šarić
Format: Article
Language:English
Published: Editura Universitatii Agora 2023-06-01
Series:Agora International Journal of Economical Sciences
Online Access:https://univagora.ro/jour/index.php/aijes/article/view/5766