Are both the same? If it how does one differentiate between the 2?
They’re not the same.
Misclassification means such things as classification of cash inflows as CFO when it should be, say, CFF.
Biased accounting means things such as mostly aggressive accounting methods (e.g., percentage of completion vs. completed contract, straight line depreciation vs. accelerated depreciation, long useful lives vs. short useful lives, high pension plan discount rate vs. low pension plan discount rate, and so on), or mostly conservative accounting methods.