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Abstracts
The article presents a case study of a company in which the use of aggressive creative accounting led to a fraud on non-bank creditors amounting to about 26 million PLN and suppliers of raw materials to approximately 20 million PLN. The main factors that caused this situation were:1) performance of ownership and managerial functions by first-line relatives;2) excessive expansion of support services not contributing to company’s income creation;3) faulty accounting system not ensuring effective control;4) ineffective auditing of financial statements.
Year
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1-12
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author
author
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Publication order reference
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bwmeta1.element.ceon.element-b46b415a-982b-3cfe-9164-83f22521d5f7
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