000			01824nam a22001457a 4500
008			230911b ||||| |||| 00| 0 eng d
100			_aGIDEON; VICTORY OLUWASEUN. _99954
245			_aEFFECT OF CREATIVE ACCOUNTING ON SHAREHOLDERS’ WEALTH: PERCEPTION OF SELECTED AUDITORS IN LAGOS STATE
250			_aMR. OLADIPO, S.I.
260			_aIbafo _bAccounting _c2023
300			_aXi;,80pgs.
520			_aABSTRACT The primary objective of this study is to investigate the effect of creative accounting on shareholders’ wealth: Perception of selected auditors in Lagos State. The method employed for the study was a cross-sectional survey research design, in which data were collected through a well-structured questionnaire instrument. The population of the study comprised the Big4 audit firms which were used as the sampling frame for the study with convenience (strata) sampling technique. A total of 150 copies of administered questionnaire were returned and analyzed for this study. The data underwent analysis using multiple regression analysis. The study reveals that accelerated depreciation with sig. (.393), tax avoidance with sig. (.087), income smoothing with sig. (.120) has no significant impact on shareholders’ wealth while inventory manipulation with sig. (.000) has significant impact on shareholders’ wealth as the sig. is less than 0.05. In all, the study concludes that inventory manipulation has significant effect on shareholders’ wealth. It was therefore, recommended inventory manipulation has a positive linear significance on shareholders’ wealth, so companies should undergo regular independent audits to ensure the accuracy of their inventory valuation and minimize the risk of manipulation.
650			_aSocial Science _vFinancial Accounting _98757
942			_cTHS
999			_c7260 _d7260