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dc.contributor.authorEriabie, Sylvester-
dc.contributor.authorDabor, Eyesan Leslie-
dc.identifier.citationEriabie, S., & Dabor, E. L. (2017). Audit quality and earnings management in quoted Nigerian banks. Journal of Accounting, Finance and Auditing Studies, 3(1), 1-16.en_GB
dc.description.abstractThe objective of the study is to find out the impact of audit quality on earnings management. The study used a sample of all eighteen banks quoted on the stock exchange as at December, 2010. Data was gathered for the period 2005 to 2010. The cross-sectional year by year regression analysis was performed. Audit quality is measured by using audit fees and auditor change, and abnormal loan loss provision is used to measure earnings management. Though the result was mixed, however, based on the frequency of results for the period of the study, both audit fee and auditor change were positively related to abnormal loan loss provision. This suggests that high audit fee and change in auditor tenure will aggravate earnings management. We recommend that auditor change should not be ceremonial but based on fact of inefficiency and audit fee from each auditor client should be monitored to enforce the five per cent maximum from each client as suggested by Institute of Chartered Accountants code of ethics.en_GB
dc.publisherAhmet Gökgözen_GB
dc.subjectAuditing -- Quality controlen_GB
dc.subjectAuditing -- Nigeriaen_GB
dc.subjectEarnings management -- Nigeriaen_GB
dc.subjectBanks and banking -- Nigeriaen_GB
dc.subjectCollecting of accountsen_GB
dc.titleAudit quality and earnings management in quoted Nigerian banksen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 1
Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 1

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