EXTERNAL AUDITOR, BOARD ATTRIBUTES, ACCRUAL AND REAL EARNINGS MANAGEMENT LINKAGE: NEW EVIDENCE FROM EMERGING ECONOMY
This paper further examines the influence of external auditor and board attributes on incidence of discretionary accruals and real earnings management in Nigeria. The sample size comprises fifty (50) purposively selected quoted non-financial firms for a 7 year period (2014–2020), culminating into a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of Rzeszow University of Technology
2023-03-01
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| Series: | Modern Management Review |
| Subjects: | |
| Online Access: | https://journals.prz.edu.pl/mmr/article/view/716 |
| _version_ | 1797856065133477888 |
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| author | Emmanuel Ndakinpa ABU Kenny Adedapo SOYEMI Sunday Aderogba ADEBAYO |
| author_facet | Emmanuel Ndakinpa ABU Kenny Adedapo SOYEMI Sunday Aderogba ADEBAYO |
| author_sort | Emmanuel Ndakinpa ABU |
| collection | DOAJ |
| description | This paper further examines the influence of external auditor and board attributes on incidence of discretionary accruals and real earnings management in Nigeria. The sample size comprises fifty (50) purposively selected quoted non-financial firms for a 7 year period (2014–2020), culminating into a 350 dataset. The descriptive statistics depict absence of both discretionary accruals and real earnings management with either classifications dependent upon the auditor-type, board independence and profitability among quoted non-financial firms in Nigeria. The regression results indicate reduction in discretionary accruals owing to concerted audit efforts and lower board size while large profitable firms still possess the tendencies to use discretionary accruals in manipulating earnings. On real manipulative propensities by management, audit fees contribute greatly while auditor-type and presence of female directors on corporate boards exhibit negative and statistically significant association with real earnings management. |
| first_indexed | 2024-04-09T20:33:16Z |
| format | Article |
| id | doaj.art-2a65e2aac0454b86b194380bce290f80 |
| institution | Directory Open Access Journal |
| issn | 2300-6366 2353-0758 |
| language | English |
| last_indexed | 2024-04-09T20:33:16Z |
| publishDate | 2023-03-01 |
| publisher | Publishing House of Rzeszow University of Technology |
| record_format | Article |
| series | Modern Management Review |
| spelling | doaj.art-2a65e2aac0454b86b194380bce290f802023-03-30T11:10:59ZengPublishing House of Rzeszow University of TechnologyModern Management Review2300-63662353-07582023-03-0128172810.7862/rz.2023.mmr.01716EXTERNAL AUDITOR, BOARD ATTRIBUTES, ACCRUAL AND REAL EARNINGS MANAGEMENT LINKAGE: NEW EVIDENCE FROM EMERGING ECONOMYEmmanuel Ndakinpa ABU0Kenny Adedapo SOYEMI1Sunday Aderogba ADEBAYO2Nigerian Air ForceOlabisi Onabanjo UniversityOlabisi Onabanjo UniversityThis paper further examines the influence of external auditor and board attributes on incidence of discretionary accruals and real earnings management in Nigeria. The sample size comprises fifty (50) purposively selected quoted non-financial firms for a 7 year period (2014–2020), culminating into a 350 dataset. The descriptive statistics depict absence of both discretionary accruals and real earnings management with either classifications dependent upon the auditor-type, board independence and profitability among quoted non-financial firms in Nigeria. The regression results indicate reduction in discretionary accruals owing to concerted audit efforts and lower board size while large profitable firms still possess the tendencies to use discretionary accruals in manipulating earnings. On real manipulative propensities by management, audit fees contribute greatly while auditor-type and presence of female directors on corporate boards exhibit negative and statistically significant association with real earnings management.https://journals.prz.edu.pl/mmr/article/view/716audit feesbig4board of directorsexternal auditearnings management |
| spellingShingle | Emmanuel Ndakinpa ABU Kenny Adedapo SOYEMI Sunday Aderogba ADEBAYO EXTERNAL AUDITOR, BOARD ATTRIBUTES, ACCRUAL AND REAL EARNINGS MANAGEMENT LINKAGE: NEW EVIDENCE FROM EMERGING ECONOMY Modern Management Review audit fees big4 board of directors external audit earnings management |
| title | EXTERNAL AUDITOR, BOARD ATTRIBUTES, ACCRUAL AND REAL EARNINGS MANAGEMENT LINKAGE: NEW EVIDENCE FROM EMERGING ECONOMY |
| title_full | EXTERNAL AUDITOR, BOARD ATTRIBUTES, ACCRUAL AND REAL EARNINGS MANAGEMENT LINKAGE: NEW EVIDENCE FROM EMERGING ECONOMY |
| title_fullStr | EXTERNAL AUDITOR, BOARD ATTRIBUTES, ACCRUAL AND REAL EARNINGS MANAGEMENT LINKAGE: NEW EVIDENCE FROM EMERGING ECONOMY |
| title_full_unstemmed | EXTERNAL AUDITOR, BOARD ATTRIBUTES, ACCRUAL AND REAL EARNINGS MANAGEMENT LINKAGE: NEW EVIDENCE FROM EMERGING ECONOMY |
| title_short | EXTERNAL AUDITOR, BOARD ATTRIBUTES, ACCRUAL AND REAL EARNINGS MANAGEMENT LINKAGE: NEW EVIDENCE FROM EMERGING ECONOMY |
| title_sort | external auditor board attributes accrual and real earnings management linkage new evidence from emerging economy |
| topic | audit fees big4 board of directors external audit earnings management |
| url | https://journals.prz.edu.pl/mmr/article/view/716 |
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