[HTML][HTML] Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria

CF Egbunike, IM Igbinovia, KJ Okafor… - Asian Journal of …, 2023 - emerald.com
Purpose The study investigated the relationship between residual audit fee and real income
smoothening, proxied as real operating cash flow and production expenditure smoothing of …

Independence, management motives and financial statement fraud: Role of earnings management

Y Wati, T Chandra - The Indonesian journal of accounting research, 2022 - ijar-iaikapd.or.id
This study aimed to look at the direct impact of auditor independence and management
motivation upon financial statement fraud, with earnings management acting as a …

[PDF][PDF] Audit committee attributes and the financial reporting quality of listed deposit money banks in Nigeria

RB Ayinla, N Shehu Aliyu, AA Abdullah - Accounting and taxation review, 2022 - zbw.eu
The purpose of this study is to investigate the influence of audit attributes on the financial
reporting quality of twelve (12) listed Deposit Money Banks in Nigeria from 2012 to 2018 …

Audit quality and earnings management by listed firms in Nigeria

ANA Chituru, SA Alice, OT Oluwatoyosi, MA Grace - 2022 - um.edu.mt
ORIGINALITY/VALUE: This study is meant to raise awareness on the need to improve the
financial statement/reporting practices of publicly listed companies with respect to earnings …

[PDF][PDF] Audit committee characteristics and financial reporting quality in Nigeria: the mediating effect of audit quality

H Bala - 2019 - etd.uum.edu.my
This study examines the mediating effect of audit quality (AQ) proxied by audit fees and Big
4 auditors on the relationship between the audit committee (AC) characteristics and financial …

[PDF][PDF] Corporate attributes and firm growth: empirical evidence from Nigerian listed firms

P Akhalumeh, M Izevbekhai, P Ohenhen - Accounting and taxation review, 2022 - zbw.eu
The purpose of this study is to investigate the influence of audit attributes on the financial
reporting quality of twelve (12) listed Deposit Money Banks in Nigeria from 2012 to 2018 …

[PDF][PDF] Audit committee effectiveness and audit quality: an empirical study of quoted companies in Nigeria

JO Ojeaga, EI Okoye - Research Journal of Management Practice| ISSN, 2021 - ijaar.org
This study examined the relationship between audit committee effectiveness and audit
quality in Nigerian financial and non-financial companies. In achieving this, the study …

[PDF][PDF] Effect Of Managerial Ownership On Audit Quality Of Quoted Companies In Nigeria

CU Okerekeoti - 2022 - researchgate.net
This study determined the extent to which managerial ownership affect the audit quality of
quoted companies in Nigeria. Ex-post facto research design was employed by the study …

[PDF][PDF] Effect of Audit Quality on Earnings Management of Listed Consumers Goods Companies in Nigeria

MA Yusuf - Journal of Management Sciences, 2020 - researchgate.net
This study looked at the effect of audit quality on earnings management represented by
discretionary accruals of listed consumer goods companies in Nigeria for thirteen years from …

[PDF][PDF] Effect of Audit Fees on Audit Quality of Quoted Industrial Goods Firms in Nigeria

CU Okerekeoti - 2022 - researchgate.net
This study examined the effect of audit fees on audit quality of quoted industrial goods firms
in Nigeria. Ex-Post Facto research design was adopted. A sample of thirteen quoted …