COSMETIC ACCOUNTING: A REVIEW OF LITERATURE AND PERCEPTION OF ACCOUNTANTS’ IN NIGERIA

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dc.contributor.authorFagbemi, Temitope Olamide
dc.contributor.authorOlaoye, Joshua A.
dc.date.accessioned2020-05-23T00:03:17Z
dc.date.available2020-05-23T00:03:17Z
dc.date.issued2011
dc.description.abstractA scrutiny of the international scene over the past ten years has revealed various cases of corporate failure, facilitated by fraudulent manipulation of accounts by managers and with the implication of accountants in some instances. This manipulation is often referred to as cosmetic accounting. These cases have necessitated the examination of the consequences of these fraudulent practices. The study obtained primary data from accountants in Nigeria. Findings from the study show that respondents are aware of cosmetic accounting and that it is unethical. The results also indicate that the investors suffer as a result of decisions made using a doctored financial statement. Evidence also exist that management and auditors of corporate enterprises have a role to play in ensuring high business and ethical standards in order to guide against cosmetic accounting.en_US
dc.identifier.citationFagbemi, T.O. & Olaoye, J.A. (2011). Cosmetic Accounting: A review of Literature and Perception of Accountants in Nigeria. Journal of Arid Zone Economy, 12(2), 132 – 140. Published by Department of Economics, University of Maiduguri, Maiduguri.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/3998
dc.language.isoenen_US
dc.publisherDepartment of Economics, University of Maiduguri, Nigeriaen_US
dc.subjectCosmetic accounting,en_US
dc.subjectpublic confidence,en_US
dc.subjectbusiness failure,en_US
dc.subjectNigeriaen_US
dc.titleCOSMETIC ACCOUNTING: A REVIEW OF LITERATURE AND PERCEPTION OF ACCOUNTANTS’ IN NIGERIAen_US
dc.typeArticleen_US

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