Search scope: All publications
Results for “creative accounting”: 3.
Article 2018
Authors / editors: Wojciech Naruć
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the article is identification of role and responsibilities of auditors in reducing creative accounting especially in public companies where the shareholder is a passive investor. Manipulation of financial statements of enterprises is one of the key proble…
DOI: 10.18276/frfu.2018.93-07 · ISSN: 2450-7741
Article 2018
Authors / editors: Michał Hendryk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – defining and clarifying the nature of creative accounting and similar concepts.
Design/Methodology/approach – the article includes two basic parts. The first part contains a synthetic presentation of the definition of creative accounting and similar concepts. The secon…
DOI: 10.18276/frfu.2018.94/1-02 · ISSN: 2450-7741
Article 2017
Authors / editors: Małgorzata Białas
Published in: Ekonomiczne Problemy Usług
The subject of this article is fraudulent financial reporting. The purpose of the publication is to indicate the main principles and methods of valuation applied in accounting, which could facilitate the fraud of financial statements. Literary studies were carried out. The finan…
DOI: 10.18276/epu.2017.127-02 · ISSN: 1896-382X