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

• Main Authors: Salau Abdul Malik,, Ayoib Che Ahmad,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2017
• Online Access: http://journalarticle.ukm.my/11970/1/12624-62490-1-PB.pdf; http://journalarticle.ukm.my/11970/; http://ejournal.ukm.my/ajac/issue/view/1033

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...