The influence of corporate governance on creative accounting practices in Nigeria

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dc.contributor.authorFagbemi, T. O.
dc.contributor.authorAbogun, Segun
dc.contributor.authorSalam, M.O.
dc.date.accessioned2023-05-11T08:41:04Z
dc.date.available2023-05-11T08:41:04Z
dc.date.issued2013
dc.description.abstractThe collapse of corporate organisations in Nigeria has brought the issue of creative accounting and corporate governance to the fore front. 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 office located in lagos state, the propositions made were tested using pearson product coefficient of correlation and regression analysis. Findings from the study suggests that their 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. The study recommends that the corporate governance should be used as tool to help stem the tide of creative accounting practices.en_US
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/10035
dc.language.isoenen_US
dc.publisherDepartment of Business Administration, University of Ilorinen_US
dc.subjectCorporate Governance; Internal control effectiveness; Auditor's independence; Creative accounting practicesen_US
dc.titleThe influence of corporate governance on creative accounting practices in Nigeriaen_US
dc.typeArticleen_US

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