How do you solve a problem like aggressive accounting? With some difficulty, some management teams and their external auditors might argue. Especially if they cannot agree on: (a) just what constitutes aggressive accounting; (b) whether or not aggressive accounting is inherently a bad thing, and (c) whether it manifests itself more in one kind of management/auditor relationship than it does in another.

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Series RSM Discovery Magazine Collection
Journal RSM Discovery - Management Knowledge
Note This article draws its inspiration from the paper Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting, written by Marcel van Rinsum, Victor S. Maas and David Stolker
van Rinsum, M. (2017). How can auditors avoid the perils of aggressive accounting?. RSM Discovery - Management Knowledge, 30(2), 14–16. Retrieved from