Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms
The primary focus of this study was to determine the effect of audit client importance on earnings management of Nigerian quoted consumer goods firms. The descriptive research design approach was adopted. From 2012 to 2019, data were obtained from 13 consumer goods firms quoted on the Nigerian Excha...
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| Format: | Article |
| Language: | English |
| Published: |
Mashhad: Behzad Hassannezhad Kashani
2022-02-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_148963_0c82f0b881f3526573a292cb4b529b84.pdf |
| _version_ | 1797744443238907904 |
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| author | Amos Ganyam Terungwa Azende Luper Iorpev |
| author_facet | Amos Ganyam Terungwa Azende Luper Iorpev |
| author_sort | Amos Ganyam |
| collection | DOAJ |
| description | The primary focus of this study was to determine the effect of audit client importance on earnings management of Nigerian quoted consumer goods firms. The descriptive research design approach was adopted. From 2012 to 2019, data were obtained from 13 consumer goods firms quoted on the Nigerian Exchange Group. The discretionary accrual approach was used to evaluate earnings management. Descriptive statistics and random effects regression were the main techniques used to analyse the study’s data. The findings indicated that audit client importance (β=-0.1872) has a negative and significant effect on the earnings management of Nigerian quoted consumer goods firms. The study concluded that earnings management practices of Nigerian quoted consumer goods firms are curtailed when the firms are of important clients to their auditors. The recommendation was that management of firms should enhance approaches that will improve their performance in terms of sales to remain important clients to their auditors. |
| first_indexed | 2024-03-12T15:09:46Z |
| format | Article |
| id | doaj.art-ff96cb46558546c7a4d8c997da191d3b |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T15:09:46Z |
| publishDate | 2022-02-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-ff96cb46558546c7a4d8c997da191d3b2023-08-11T20:23:48ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262022-02-0192859610.5281/zenodo.6613425148963Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods FirmsAmos Ganyam0Terungwa Azende1Luper Iorpev2Department of Accounting, Benue State University, Makurdi, NigeriaDepartment of Accounting, Benue State University, Makurdi, NigeriaDepartment of Accounting, Benue State University, Makurdi, NigeriaThe primary focus of this study was to determine the effect of audit client importance on earnings management of Nigerian quoted consumer goods firms. The descriptive research design approach was adopted. From 2012 to 2019, data were obtained from 13 consumer goods firms quoted on the Nigerian Exchange Group. The discretionary accrual approach was used to evaluate earnings management. Descriptive statistics and random effects regression were the main techniques used to analyse the study’s data. The findings indicated that audit client importance (β=-0.1872) has a negative and significant effect on the earnings management of Nigerian quoted consumer goods firms. The study concluded that earnings management practices of Nigerian quoted consumer goods firms are curtailed when the firms are of important clients to their auditors. The recommendation was that management of firms should enhance approaches that will improve their performance in terms of sales to remain important clients to their auditors.https://www.ijmae.com/article_148963_0c82f0b881f3526573a292cb4b529b84.pdfauditaudit client importanceearnings management |
| spellingShingle | Amos Ganyam Terungwa Azende Luper Iorpev Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms International Journal of Management, Accounting and Economics audit audit client importance earnings management |
| title | Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms |
| title_full | Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms |
| title_fullStr | Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms |
| title_full_unstemmed | Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms |
| title_short | Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms |
| title_sort | effect of audit client importance on earnings management of nigerian quoted consumer goods firms |
| topic | audit audit client importance earnings management |
| url | https://www.ijmae.com/article_148963_0c82f0b881f3526573a292cb4b529b84.pdf |
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