EFFECTS OF CREATIVE ACCOUNTING PRACTICES ON AUDIT RISK AND AUDIT FAILURE IN NIGERIA
ABSTRACT This study sought to examine the effect of creative accounting practices on the audit of financial statements. The conflict of interests within corporate firms has been largely linked with creative accounting behavior. Management may engage in fraudulent financial reporting to boost earnings and to present sound and stable financial performance. The independent opinion of the external auditors thus provides a reasonable assurance to the owners that the financial statements ...
Read more