Accrual management and the independence of the boards of directors and audit committees

• Main Authors: Abdullah, Shamsul Nahar, Mohd Nasir, Norita
• Format: Article
• Language: English
• Published: The International Islamic University Malaysia 2004
• Subjects: HF5601 Accounting
• 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
• Institution: Universiti Utara Malaysia

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...