accounting techniques have on the true and fair value. Basically, we desire to answer the question: to what extent is being … affected the true and fair value reflected within the financial statements of a certain entity by appealing to creative … users, including the researchers, for one can quantify the positive or negative impact they have on the true and fair value …

and fair value shown in financial statements. Thus, financial auditors are the ones to legitimate the accounting … investors, the assets were over valuated by the companies and validated by the financial auditors. The key problem is the true …