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ABSTRACT
This study examines the relationship between Creative Accounting practices and Corporate Governance in the Nigerian Banking Industry. Creative accounting, also known as Earnings management, refers to the manipulation of financial reports to achieve desired financial outcomes. Corporate governance, on the other hand, refers to the systems and processes by which companies are directed and controlled.
This research investigates the prevalence of creative accounting practices in Nigerian banks and the impact of corporate governance mechanisms on these practices.
The findings revealed that creative accounting is a widespread practice in the Nigerian banking industry and that weak corporate governance structures and lack of effective regulatory oversight contribute to its persistence.
The study suggests that strengthening corporate governance mechanisms, particularly the independence and expertise of board members and audit committees can help mitigate creative accounting practices and promote financial reporting transparency in Nigerian banks.
