The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the …

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the … worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative … accounting is a practice that influences financial indicators by using accounting knowledge and rules that do not explicitly …

of accounting quality in Germany. Although prior studies examine changes in accounting quality under SOX Sections 302 and … 404, there is scant evidence of the accounting quality effects of ICRM reform in foreign jurisdictions. Such evidence is … achievement of one of the intended outcomes of ICRM regulationmdash;increased accounting quality through effective ICRM systems …