Accrual management and the independence of the boards of directors and audit committees
The recent revelation of the misleading audited accounts of several big companies in the US has heightened public concern about the integrity of a firm’s financial reporting processes. The management of the accounts is commonly known as accrual management as it is effectively accomplished through m...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
The International Islamic University Malaysia
2004
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/1755/1/Shamsul_Nahar_Abdullah%2C%2C%2C.pdf http://repo.uum.edu.my/1755/ http://www.iium.edu.my/enmjournal/121art3.pdf |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |