Forensic analysis of obscured balance sheet positions in creative financial reporting

In the contemporary business environment, special attention must be paid to forensic accounting due to problems and manipulations in financial reporting. The fact that owners and management strive to present misleading information to achieve their personal interests represents manipulation in financial statements, which should be regulated by law through the application of principles and methods of forensic accounting. For investors to analyze financial statements with confidence and trust, these statements must contain clear, reliable, and relevant information about a company's operations. This paper conducts a forensic analysis of balance sheet positions that are most frequently exposed to manipulation and the presentation of misleading information in financial statements, to shape financial results and create a false picture of a company's financial position.