Auditor Brand Name and Financial Reporting Fraud of Listed Companies in Nigeria
This paper examines the influence of auditor brand name proxied by the Big4 auditors on financial reporting fraud represented by discretionary accruals (DA). We employ 88 listed companies in Nigeria through 440 firm-year observations for the period of five years from 2012 to 2016. The data for the s...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Akademia Baru
2018
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/25297/1/JARBMS%2011%201%202018%2084%2094.pdf |