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...
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Main Authors: | Abdul Malik, Salau, Che Ahmad, Ayoib |
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Format: | Article |
Language: | English |
Published: |
UKM Press
2017
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Subjects: | |
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 |
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