...Ana Isabel Lopes; Laura Reis Purpose This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting. Design/methodology/approach The authors have chosen two countries...

... and students ethical behaviour and personal integrity”. This study investigates whether auditors’ attitudes towards creative accounting are associated with ethical judgement, their evaluation of the quality of financial reporting and their perceptions of factors that influence preparers of financial statements...

... 2000 Creative accounting Red flags Generally Accepted Accounting Practice Financial statement fraud Red flagging as an indicator of financial statement fraud: The perspective of investors and lenders C Koornhof Department of Accounting and Finance University of Pretoria D du Plessis...