Staff View: Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms

Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms

This study examines the accrual-based and real earnings management tolerance of auditors in boardrooms of politically connected companies using auditor reputation theory and auditor litigation risk as the theoretical framework. Using a sample of 89 Nigerian listed companies during the period from 20...

Full description

Saved in:

Bibliographic Details
Main Authors:	Abdul Malik, Salau, Che Ahmad, Ayoib
Format:	Article
Language:	English
Published:	UKM Press 2017
Subjects:	HD28 Management. Industrial Management
Online Access:	http://repo.uum.edu.my/23585/1/AJAG%208%202017%20101%20111.pdf http://repo.uum.edu.my/23585/ http://doi.org/10.17576/AJAG-2017-08-09
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my.uum.repo.23585
record_format	eprints
spelling	my.uum.repo.235852018-03-15T01:30:31Z http://repo.uum.edu.my/23585/ Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms Abdul Malik, Salau Che Ahmad, Ayoib HD28 Management. Industrial Management This study examines the accrual-based and real earnings management tolerance of auditors in boardrooms of politically connected companies using auditor reputation theory and auditor litigation risk as the theoretical framework. Using a sample of 89 Nigerian listed companies during the period from 2008 to 2013, the study finds that auditors tolerate more accrual earnings management and less real earnings management in companies that are politically connected.In addition, the study finds a complementary relationship between real earnings management (REM) and abnormal earnings management (ABD) in companies that are politically connected.The findings of this study have serious implications for regulators, particularly following the various corporate governance scandals that have affected the integrity of financial information. UKM Press 2017 Article PeerReviewed application/pdf en http://repo.uum.edu.my/23585/1/AJAG%208%202017%20101%20111.pdf Abdul Malik, Salau and Che Ahmad, Ayoib (2017) Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms. Asian Journal of Accounting and Governance, 8. pp. 101-111. ISSN 21803838 http://doi.org/10.17576/AJAG-2017-08-09 doi:10.17576/AJAG-2017-08-09
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Institutionali Repository
url_provider	http://repo.uum.edu.my/
language	English
topic	HD28 Management. Industrial Management
spellingShingle	HD28 Management. Industrial Management Abdul Malik, Salau Che Ahmad, Ayoib Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms
description	This study examines the accrual-based and real earnings management tolerance of auditors in boardrooms of politically connected companies using auditor reputation theory and auditor litigation risk as the theoretical framework. Using a sample of 89 Nigerian listed companies during the period from 2008 to 2013, the study finds that auditors tolerate more accrual earnings management and less real earnings management in companies that are politically connected.In addition, the study finds a complementary relationship between real earnings management (REM) and abnormal earnings management (ABD) in companies that are politically connected.The findings of this study have serious implications for regulators, particularly following the various corporate governance scandals that have affected the integrity of financial information.
format	Article
author	Abdul Malik, Salau Che Ahmad, Ayoib
author_facet	Abdul Malik, Salau Che Ahmad, Ayoib
author_sort	Abdul Malik, Salau
title	Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms
title_short	Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms
title_full	Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms
title_fullStr	Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms
title_full_unstemmed	Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms
title_sort	auditor tolerance of accrual-based and real earnings management in boardrooms of politically connected nigerian firms
publisher	UKM Press
publishDate	2017
url	http://repo.uum.edu.my/23585/1/AJAG%208%202017%20101%20111.pdf http://repo.uum.edu.my/23585/ http://doi.org/10.17576/AJAG-2017-08-09
_version_	1644283820788154368
score	13.211869

Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms

Similar Items