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.
RSM Discovery Magazine Collection
RSM Discovery - Management Knowledge
Rotterdam School of Management (RSM), Erasmus University

van Rinsum, M. (2017). How can auditors avoid the perils of aggressive accounting?. RSM Discovery - Management Knowledge, 30(2), 14–16. Retrieved from