This research work focused on the role played by predictive models in proactively forestalling ingenious approaches otherwise known as creative accounting to IFRS based financial reporting practices of manufacturing companies. It examined the contributions made by the predictive models in...

Creative accounting has remained a contentious issue, raising series of arguments in the accounting literature. These arguments are premised on twofold: positive creative accounting (ethical) and negative creative accounting (unethical). Positive creative accounting is grounded on ‘fair'...

Accounting and auditing practices are regulated with standards worldwide. They have been developed over the years even though their history of development is of a shorter period than the accountancy profession self. The need for the development of accounting and auditing standards arose from the...