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: Abdul Malik, Salau, Che Ahmad, Ayoib
Format: Article
Language:English
Published: UKM Press 2017
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/23585/1/AJAG%208%202017%20101%20111.pdf