Corporate Governance Mechanism And Auditor Selection In Nigeria

ABSTRACTThis research explores the nature and incidence of creative accounting practices in corporate financial reporting within the context of ethical considerations and the challenges faced by the Regulatory Authorities in Nigeria, given corporate failures and frauds among Nigeria firms. The research explores conceptual issues in creative accounting and the reasons that drive company directors to engage in creative accounting. Furthermore, the research considers the various ways in which creative accounting can be undertaken and summarizes some empirical research on the nature and incidence …