Record Details

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

Asian Journal of Accounting and Governance

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Field Value
 
Title Auditor Tolerance of Accrual-Based and Real Earnings Management in Boardrooms of Politically Connected Nigerian Firms
 
Creator Abdul Malik, Salau
Che Ahmad, Ayoib
 
Subject Nigeria; auditor; tolerance; accrual; real earnings management; politically-connected companies
 
Description 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 2008 to 2013, the study finds that auditors tolerate more accrual earnings management and less real earnings management in companies that are politically connected. In addition, the study finds a complementary relationship between real earnings management (REM) and abnormal earnings management (ABD) in companies that are politically connected. The findings of this study have serious implications for regulators, particularly following the various corporate governance scandals that have affected the integrity of financial information.
 
Publisher Penerbit UKM
 
Contributor —
 
Date 2017-11-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.ukm.my/ajac/article/view/12624
10.17576/AJAG-2017-08-09
 
Source Asian Journal of Accounting and Governance; Vol 8 (2017); 101-111
2180-3838
 
Language eng
 
Relation http://ejournal.ukm.my/ajac/article/view/12624/6675