Audit Quality and Earnings Management of Listed Manufacturing Firms in Nigeria

IF 3 Q2 BUSINESS, FINANCE

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-09 DOI:10.56201/jafm.v9.no8.2023.pg97.112

U. Egbadju Lawrence

引用次数: 2

Abstract

This study investigates whether there is any relationship between audit committee characteristics and financial restatement. Using secondary data over the period from 2009 to 2020 of 12 non- financial firms, the results of the Panel Estimated Generalized Least Squares (EGLS Period SUR) reveal that audit firm size, audit tenure, audit fees, audit firm age and joint audit are negatively and statistically significant with earnings management while audit independence has a positive and significant impact of earnings management. The overall results shows that audit quality significantly influenced earnings management and that help in reducing managers tendencies to reduce the practices of managing earnings for whatever the reasons. The study concludes with some recommendations for better performance reporting.

查看原文本刊更多论文

尼日利亚制造业上市公司审计质量与盈余管理

本研究探讨审计委员会特征与财务重述之间是否存在关系。利用2009年至2020年12家非金融公司的二手数据，面板估计广义最小二乘(EGLS period SUR)的结果显示，审计事务所规模、审计任期、审计费用、审计事务所年龄和联合审计对盈余管理具有显著的负向影响，而审计独立性对盈余管理具有显著的正向影响。总体结果表明，审计质量显著影响盈余管理，这有助于减少管理者倾向于减少管理盈余的做法，无论出于何种原因。该研究最后提出了一些改进性能报告的建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Journal of Public Budgeting, Accounting and Financial Management Social Sciences-Public Administration

CiteScore

7.80

自引率

19.40%

发文量

期刊介绍： Published four times a year, the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) is an international refereed journal which aims at advancement and dissemination of research in the field of public budgeting, accounting, auditing, financial and performance management. The journal is committed to be an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.).