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.
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
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.
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 >.
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