Auditor tolerance of accrual-based and real earnings management in boardrooms of politically connected Nigerian firms

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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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Bibliographic Details
Main Authors:	Salau Abdul Malik, Ayoib Che Ahmad
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2017
Online Access:	http://journalarticle.ukm.my/11970/ http://journalarticle.ukm.my/11970/1/12624-62490-1-PB.pdf

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