Creative Accounting: Techniques of Application-An Empirical Study among Auditors and Accountants of Listed Companies in Bangladesh

• Main Authors: Asif, Mahbub Karim, Junaid, M. Shaikh, Hock, Oo Yu, Md. Rafiqul, Islam
• Format: Journal
• Language: English
• Published: 2016
• Subjects: HF5601 Accounting; HG Finance
• Online Access: http://ur.aeu.edu.my/554/1/AustralianAcademyforAccountingFinance-July2016-Issue-2-32.pdf; http://ur.aeu.edu.my/554/
• Institution: Asia e University

Creative Accounting, also known as Hollywood accounting, income smoothing, cosmetic accounting is a legitimate accounting application where by the accountants and auditors take advantage of the loopholes in the accounting policies as per International Accounting Standards (IAS) and Generally Accepte...