Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria
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 non-financial firms in Nigeria. Design/methodology/approach – The study relied on secondary data from annual financial...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023-01-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-01-2022-0006/full/pdf |