Impact Of Creative Accounting On Audit Risk And Audit Failure In Nigeria

NNAJI CHARITY CHIAMAKA | 61 pages (13753 words) | Projects

ABSTRACT

The aim of this study is to find out the effect of creative accounting practice on audit risk and audit failure in Nigeria. Sequel to the purpose of this study, survey design will be adopted. This method involves the normal gathering, analysis and interpretation of a set of data so as to explain the underlying factors that surrounds the problems that triggers the research. Primary data is the type of data collected solely . for the purpose of a study. In the course of this study responses from our survey research obtained from sampled audit firms in Nigeria were analyzed using Pearsons' Chi Square. The Pearsons' Chi Square was adopted to investigate the extent to which creative accounting practice impact on audit risk among the sampled firms. The Chi Square statistics estimated for the test stood at 38.198 (p 0.000), verjjjing that there is a statistically significant relationship between creative accounting practice and audit risk. In conclusion, creative accounting practice has a positive and significant impact on audit risk. I will therefore recommend that Auditors should ensure that more attention is given to the detection of creative accounting techniques while carrying out the audit of the financial statements.

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APA

NNAJI, C (2021). Impact Of Creative Accounting On Audit Risk And Audit Failure In Nigeria . Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-creative-accounting-on-audit-risk-and-audit-failure-in-nigeria-7-2

MLA 8th

CHIAMAKA, NNAJI. "Impact Of Creative Accounting On Audit Risk And Audit Failure In Nigeria " Mouau.afribary.org. Mouau.afribary.org, 07 Jul. 2021, https://repository.mouau.edu.ng/work/view/impact-of-creative-accounting-on-audit-risk-and-audit-failure-in-nigeria-7-2. Accessed 01 Nov. 2024.

MLA7

CHIAMAKA, NNAJI. "Impact Of Creative Accounting On Audit Risk And Audit Failure In Nigeria ". Mouau.afribary.org, Mouau.afribary.org, 07 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-creative-accounting-on-audit-risk-and-audit-failure-in-nigeria-7-2 >.

Chicago

CHIAMAKA, NNAJI. "Impact Of Creative Accounting On Audit Risk And Audit Failure In Nigeria " Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-creative-accounting-on-audit-risk-and-audit-failure-in-nigeria-7-2

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