EXTERNAL AUDITOR, BOARD ATTRIBUTES, ACCRUAL AND REAL EARNINGS MANAGEMENT LINKAGE: NEW EVIDENCE FROM EMERGING ECONOMY

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...

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Bibliographic Details
Main Authors: Emmanuel Ndakinpa ABU, Kenny Adedapo SOYEMI, Sunday Aderogba ADEBAYO
Format: Article
Language:English
Published: Publishing House of Rzeszow University of Technology 2023-03-01
Series:Modern Management Review
Subjects:
audit fees
big4
board of directors
external audit
earnings management
Online Access:https://journals.prz.edu.pl/mmr/article/view/716

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