Abstract
In the context of the observed crisis phenomena in the economy, amplified by the impact of the COVID-19 pandemic, the attention of researchers to the problems of creative accounting is steadily increasing. The article is aimed at reviewing the works of modern foreign researchers on this issue, published in 2018–2021, at identifying the main directions of research and summarizing their results. The analysis of the works indicates the actualization of the topic in 2020, the desire to study the phenomenon of creative accounting, taking into account its many different manifestations and a set of factors affecting the scale and nature of the spread of the relevant practice, the increased attention to this issue on the part of scientists of those states, national legislation which in terms of accounting regulation and corporate governance is in a state of active development. The search for effective measures to contain the negative manifestations of creative accounting suggests the need for further research.
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Ustinova, Y. (2022). Creative Accounting: Current Trends in Foreign Studies. In: Antipova, T. (eds) Comprehensible Science. ICCS 2021. Lecture Notes in Networks and Systems, vol 315. Springer, Cham. https://doi.org/10.1007/978-3-030-85799-8_14
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DOI: https://doi.org/10.1007/978-3-030-85799-8_14
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