@incollection{,
	
					
					
					BD3711D1FEB3139E1AE6FF90125A01FF
				,
	author={{Igbaroola AyoolaFolarin}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}2011319
}

@incollection{b0,
	
	
		,
	title={{Value relevance of financial accounting information of quoted companies in Nigeria. A trend analysis}}
		,
	author={{
			AOAdaramola
		} and {
			AAOyerinde
		}}
		
	
	
		,
	journal={{Research Journal of Finance and Accounting}}
		
			5
			8
			
			,
	year={2014}
		
	

}

@book{b1,
	
	
		,
	title={{Fraud Examination}}
		,
	author={{
			WSAlbrecht
		} and {
			CCAlbrecht
		} and {
			COAlbrecht
		} and {
			MZimbelman
		}}
		
		
		
		
			,
	year={2011}
			,
	publisher={Thomson South-Western}
			4
			,
	address={Ohio}
		
	

}

@incollection{b2,
	
	
		,
	title={{Use or abuse of creative accounting techniques}}
		,
	author={{
			SZAli-Shah
		} and {
			SButt
		} and {
			YBTariq
		}}
		
		
	
	
		,
	journal={{International Journal of Trade}}
		
			2
			6
			
			,
	year={2011}
		
	
	,
	note={Economics and Finance}

}

@book{b3,
	
	
		,
	author={{
			OAmat
		} and {
			JBlake
		}}
		
		,
	title={{Contabdidad Creative}}
				Barcelona
		
			,
	publisher={Gestian}
			,
	year={1996. 2000}
		
	

}

@incollection{b4,
	
	
		,
	title={{The continuing problem of International accounting diversity}}
		,
	author={{
			OAmat
		} and {
			JBlake
		} and {
			DMartinez
		} and {
			FGracia
		}}
		
		
		
	
	
		,
	journal={{Company Accountant}}
		
			4
			2
			
			,
	year={1995}
		
	

}

@book{b5,
	
	
		,
	title={{Association of Certified Fraud Examiners (ACFE)}}
		
			,
	year={2014}
		
	
	,
	note={Fraud and Corruption cases. Retrieved from SMC Blackboard Learning Resource}

}

@book{b6,
	
	
		,
	title={{Assessment of factors influencing creative accounting. An unpublished thesis for the award of MSc degree from Usmandu Danfodiyo University, Sokoto from the department of accounting}}
		,
	author={{
			ABello
		}}
		
			,
	year={2016}
			
		
	

}

@incollection{b7,
	
	
		,
	title={{An example of creative accounting in public sector: The private financing of infrastructures in Spain}}
		,
	author={{
			BBenito
		} and {
			VMontesinos
		} and {
			FBastida
		}}
		
		
	
	
		,
	journal={{Critical Perspectives of Accounting}}
		
			19
			3
			
			,
	year={2008}
		
	

}

@incollection{b8,
	
	
		,
	title={{Using nonfinancial measures to assess fraud risk}}
		,
	author={{
			JBrazel
		} and {
			KJones
		} and {
			MZimbelman
		}}
		
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			47
			5
			
			,
	year={2009}
		
	

}

@incollection{b9,
	
	
		,
	title={{Fraud guidance for corporate counsel reviewing financial statements and reports}}
		,
	author={{
			RCrawford
		} and {
			TWeirich
		}}
		
	
	
		,
	journal={{Journal of Financial Crime}}
		
			18
			4
			
			,
	year={2011}
		
	

}

@incollection{b10,
	
	
		,
	title={{The effect of creative accounting on the job performance of accountants in reporting financial statements in Nigeria. Kuwait Chapter}}
		,
	author={{
			NSEzeani
		} and {
			MFOgbonna
		} and {
			CMEzemoyih
		} and {
			EEOkonye
		}}
		
		
		
	
	
		,
	journal={{Arabian Journal of Business and Management Review}}
		
			1
			9
			
			,
	year={2012}
		
	

}

@incollection{b11,
	
	
		,
	title={{Learn to play the earnings game}}
		,
	author={{
			JFox
		}}
	
	
		,
	journal={{Fortune}}
		
			7
			1
			
			,
	year={1997}
		
	

}

@book{b12,
	
	
		,
	title={{New creative accounting: how to make your profits what you want to be}}
		,
	author={{
			IGriffiths
		}}
		
			,
	year={1986}
			,
	address={Londra, City Editeur}
		
	

}

@incollection{b13,
	
	
		,
	title={{Earnings management and performance of Banks}}
		,
	author={{
			TJohannes
		}}
	
	
		,
	journal={{Accounting London Journals}}
		
			2
			1
			
			,
	year={2014}
		
	

}

@book{b14,
	
	
		,
	title={{Voodoo accounting}}
		,
	author={{
			WKenton
		}}
		
		
			,
	year={2018}
		
	

}

@incollection{b15,
	
	
		,
	title={{Using Altman Z-score and Beneish M-score to detect financial fraud and corporate failure: A case study of Enron Corporation}}
		,
	author={{
			JMac Carthy
		}}
	
	
		,
	journal={{International Journal of Finance and Accounting}}
		
			6
			6
			
			,
	year={2017}
		
	

}

@incollection{b16,
	
	
		,
	title={{Commentary on creative accounting}}
		,
	author={{
			KSchipper
		}}
	
	
		,
	journal={{Accounting Horizons}}
		
			12
			1
			
			,
	year={1989}
		
	

}

@book{b17,
	
	
		,
	title={{Earnings management and the role of auditors in an unusual International Financial Reporting Standard context: The case of Greece. Accounting, Auditing and Taxation}}
		,
	author={{
			MCTsipouridou
		}}
		
			,
	year={2012}
			2
			
		
	

}