Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms

• 主要な著者: Abdul Malik, Salau, Che Ahmad, Ayoib
• フォーマット: 論文
• 言語: English
• 出版事項: UKM Press 2017
• 主題: HD28 Management. Industrial Management
• オンライン･アクセス: 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

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...