%0 Journal Article
%T RECEPTION OF SUPERVISORS¡¯ PRESSURE TO ACT UNETHICALLI IN ACCOUNTING
%A EWA WANDA MARUSZEWSKA
%J Ad Alta : Journal of Interdisciplinary Research
%D 2012
%I Magnanimitas
%X Because financial reporting standards permit enterprises to includejudgments in financial reporting, it can also be used to select reporting methods andestimates in order to increase the value of accounting as a form od communication.The article expresses concerns over managements¡¯ pressure over accountants todisclose more favorable business economics in financial reporting. It presents findingsof a survey held in Poland among accounting practitioners. The survey was aimed toanalyze whether Polish accountants face pressure to act unethically in accounting.
%K accounting ethics
%K accountants
%K and pressure to act unethically
%U http://www.magnanimitas.cz/ADALTA/0202/papers/A_maruszewska.pdf