Creative Accounting, Aggressive Accounting and Accounting Fraud - Auditors' Perception

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 con...

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Bibliographic Details
Main Authors: Justyna Dobroszek, Adrianna Wnuk
Format: Article
Language:English
Published: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu 2022-01-01
Series:Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Online Access:https://journals.ue.wroc.pl/pn/article/view/682