Impact of audit committee characteristics on earnings management in Nigerian listed consumer goods firms
Автор: Olabisi Jayeola, Kajola Sunday Olugboyega, Owoeye Segun Daniel, Agbatogun Taofeek Osidero
Журнал: Вестник Волгоградского государственного университета. Экономика @ges-jvolsu
Рубрика: Финансы. Бухгалтерский учет
Статья в выпуске: 1 т.24, 2022 года.
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This study assessed the impact of audit committee characteristics on earnings management of Nigerian listed consumer goods firms. The study adopted a correlational research design using secondary data extracted from the financial statement of selected 10 firms from 2010 to 2019. The selected firms were from 21 listed consumer goods firms listed in Nigeria as of 2019 using a judgmental sampling technique based on the availability of data. Correlation analysis, Unit-root test, Ordinary Least Squares (Fixed effects) regression were the statistical tools used for analysis with the aid of E-views Software, version 10. The study revealed a significant and negative relationship between Audit Committee Meetings, Audit Committee Size, Leverage, and Earnings Management (P 0.05). The study concluded that firms with adequate audit committees attribute moderate earnings management practices. The studysuggested that shareholders and regulatory bodies should ensure adequate and effective audit committee structure.
Audit committee meeting, audit committee size, audit committee financial expertise, audit committee independence, earnings management
Короткий адрес: https://sciup.org/149140087
IDR: 149140087
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