Purpose This study aims to examine the degree of consciousness of forensic accounting
(FA) in Jordan. This study surveys practitioners and academicians about their views and …

This study focused on current research on creative accounting and external auditors as well
as prospective topics for future research. In the Web of Science Core Collection, a …

Using a qualitative research design, this study examined the inventory valuation conflict
between financial managers and auditors and its implications for the International …

A social organisation with multiple goals, such as pursuing a social mission and seeking
profit, faces the risk of losing the concept of social mission. This study aims to investigate …

Research background: Creative accounting practices do not frequently violate the law and
are not considered illegal; however, accounting managers may exploit legal ambiguities to …

This literature review examines the relationship between accounting practices and business
performance in small and medium-sized enterprises (SMEs) in the service industry. The …

The COVID-19 outbreak has rapidly affected global economies and the parties involved.
There was a need to ensure the sustainability of corporate finance and avoid bankruptcy …

This study examined the impact of financial ratios, represented by liquidity, retained
earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality …

La manipulación de los estados financieros, contabilidad creativa se ha convertido en un
problema continuo al interior de las organizaciones, el conflicto de intereses entre el auditor …

Objective: The purpose of this survey is identifying effective indicators of using creative
accounting for companies listed in Tehran Stock Exchange and ranking those indicators …