Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly prevention detection of manipulation. practice influences financial indicators by using knowledge rules do not explicitly violate policies, rules, laws. The main purpose for implementing creative show position desired compa...

This study investigates whether an auditor's experience of litigation in the recent past affects subsequent financial reporting quality. At the audit firm level, we find accounting misstatements occur significantly less (more) often after audit firms are sued (not sued). At the audit office level, the negative association between past litigation and future misstatements is stronger for offices ...

I plan to contribute the following to the Euroconference: 1. Present a framework of the factors that influence financial reporting practice and the quality of the financial reports in continental European countries. 2. Discuss potential differences in the proposed "financial reporting" framework between Anglo-Saxon and Continental European countries. This will be partly based on the Vander Bauw...