This paper empirically and critically investigates the issue of creative accounting in financial reporting. It not only … analyzes the ethical responsibility of creative accounting but also focuses on other factors which influence the financial … professional attitude. Creative accounting is neither an illegal nor legal only the maximum use of it pushes a company in scandals …

the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … variables and CG index have a significant effect on CP by market- and accounting-based measures. The results also exhibit that … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and …