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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Penerbit Universiti Kebangsaan Malaysia
2017
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| Online Access: | http://journalarticle.ukm.my/11970/ http://journalarticle.ukm.my/11970/ http://journalarticle.ukm.my/11970/1/12624-62490-1-PB.pdf |