The EFFECT OF CREATIVE ACCOUNTING ON THE JOB PERFORMANCE OF ACCOUNTANTS (AUDITORS) IN REPORTING FINANCIAL STATEMENTIN NIGERIA

摘要

The study is titled “The Effect of Creative Accounting on the job performance of Accountants/ Auditors in Reporting Financial Statement in Nigeria”. The study aimed at identifying the strategies used by the accountants to avoid creative accounting in any of their financial dealings. Despite the international and local scandals received by accounting officers, they still involve themselves in misrepresentation, malfalsification of figures of financial statement. The study employed empirical survey. Two hundred and twenty seven out of 500 respondents were chosen, using simple ransom sampling techniques and Yaro Yameni’s for formula. The same number of questionnaire were returned representing 100% response rate. The reliability of the instrument yielded a reliability coefficient of 0.98 indicating that the instrument is highly reliable. The data generated were analyzed using simple percentage method and pie chart for the research question, and t – test statistics for the hypotheses formulated.