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