The influence of Corporate Governance on Creative Accounting Practices in Nigeria

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dc.contributor.authorFAGBEMI, Temitope Olamide
dc.contributor.authorABOGUN, Segun
dc.contributor.authorSALAM, Mudathir Olanrewaju
dc.date.accessioned2021-05-27T12:39:37Z
dc.date.available2021-05-27T12:39:37Z
dc.date.issued2013
dc.description.abstractThe collapse of some corporate organisations in Nigeria has brought the issue of creative accounting and corporate governance to the forefront. Hence, this study examines the relationship between corporate governance and creative accounting practices from selected Nigerian companies. Using respondents from twenty-five Nigerian companies that have their head offices located in Lagos State, the propositions made were tested using Pearson product coefficient of correlation and regression analysis. Findings from the study suggest that there is significant and positive association between rule observance and creative accounting practices. Evidence also exists on the relationship between creative accounting practices and the decision usefulness of the financial statements. The study concluded that effective corporate governance is necessary to the proper functioning of corporate firms. Finally, the study recommends that corporate governance should be used as a tool to help stem the tide of creative accounting practices.en_US
dc.identifier.issn0795-6967
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/5507
dc.language.isoenen_US
dc.publisherThe Department of Business Administration, University of Ilorin, Ilorin, Nigeriaen_US
dc.subjectCorporate governanceen_US
dc.subjectInternal Control effectivenessen_US
dc.subjectAuditors' independenceen_US
dc.subjectCreative accounting practicesen_US
dc.titleThe influence of Corporate Governance on Creative Accounting Practices in Nigeriaen_US
dc.typeArticleen_US

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