Title:

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

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Rachunkowość kreatwna i rachunkowość agresywna a fałszerstwo księgowe – percepcja biegłego rewidenta

Creator:

Dobroszek, Justyna ; Wnuk, Adrianna

Subject and Keywords:

creative accounting ; aggressive accounting ; accouting fraud ; statutory auditor ; perception ; rachunkowość kreatywna ; rachunkowość agresywna ; fałszerstwo księgowe ; biegły rewident ; percepcja

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2022; vol. 66, nr 2, s. 16-28

Abstrakt:

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 of creative accounting which also has a positive dimension. This paper aimed to reveal statutory auditors’ perceptions of creative accounting, in particular, as well as aggressive accounting and accounting fraud. A survey was conducted in November-December 2021 among 52 chartered accountants in Poland. The results indicate that the most recognised term among financial auditors is creative accounting, which they perceive mainly as manipulation, fraud or accounting falsification, and therefore negatively. In contrast, aggressive accounting is not known or identified by the respondents.

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2022

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/pn.2022.2.02

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2022; vol. 66, nr 2

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-SA 4.0

Location:

Uniwersytet Ekonomiczny we Wrocławiu