How can auditors avoid the perils of aggressive accounting?
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.
|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 http://hdl.handle.net/1765/100183