Earnings management is a critical issue in developed and developing countries. In Nigeria,
the issue is left under the disguise of business ethics. Only the financial sector of the …

Purpose The purpose of this paper is to contribute to the corporate governance literature by
examining the aggregate effect of board and audit committee characteristics on earnings …

The study examines the effect of board diversity and audit committee on earnings
management of listed Deposit Money Banks in Nigeria, for low and high leveraged Banks …

This study aims to analyze the effect of ownership composition on earnings management in
companies listed on the Indonesia Stock Exchange. This study method is quantitative …

Purpose: The increasing need for improved quality of financial reporting is becoming a key
challenge for stakeholders in the Nigerian corporate setting because of the consistent failure …

The credibility and reliability of the primary objective of external financial reporting has been
questioned by many users of financial reports because of the effect of earnings management …

This cross‐sectional study investigates the influence of remuneration structures on financial
reporting quality, based on a sample of companies listed on the Australian Securities …

This paper analyses the interactive role of audit committee size on the link concerning
ownership structure and bankruptcy. The study uses the listed Nigeria financial firms' yearly …

In Nigeria regulatory authorities like SEC and FRCN takes financial reporting quality very
seriously, so that end users will rely on information for their specific use. In 2012, one of such …

This study examines the impact of board diversity and audit committee on earnings
management of listed deposit money banks and the effects of moderating factors that …