[PDF][PDF] Auditor's independence and audit quality: A study of selected deposit money banks in Nigeria

BA Tobi, AO Osasrere, U Emmanuel - International journal of …, 2016 - researchgate.net
The need to ensure reliable and high quality of audit work has largely focused on auditors
independence to ensure an auditor is not too familiar with his client, because if an auditor is …

[PDF][PDF] Financial factors affecting earnings management and earnings quality: New evidence from an emerging market

I Saleh, MA Afifa, F Haniah - ACRN Journal of Finance and Risk …, 2020 - researchgate.net
The purpose of this study is to examine the effect of financial factors on earnings
management and earnings quality. Moreover, the study examines the role of earnings …

Audit quality determinants: Evidence from quoted health care firms in Nigeria

N Amahalu, MN Okeke, O Chinyere - International journal of …, 2018 - papers.ssrn.com
The objective of this study is to ascertain the determinants of audit quality with a focus on
healthcare firms listed on the floor of Nigeria Stock Exchange from 2010-2016. This study …

Ownership structure and debt structure as determinants of discretionary accruals: An empirical study of Pakistan

F Ilmas, S Tahir, M Asrar-ul-Haq - Cogent Economics & Finance, 2018 - Taylor & Francis
Financial statements are the main source of financial reporting. The basic role of financial
reporting is to effectively communicate financial information to outsiders in a timely and …

[PDF][PDF] Effect of audit quality on the financial performance of selected banks in Nigeria

OC Ogbodo, NJ Akabuogu - … Journal of Trend in Scientific Research …, 2018 - academia.edu
This study which focused on the “the effect of audit quality on the corporate performance of
selected banks in Nigeria” was prompted as a result of inability of audit to prevent the …

[PDF][PDF] Audit quality and firm value of listed insurance companies in Nigeria

AI Aca, F Musa, M Garba - Gsj, 2020 - researchgate.net
This study determined the relationship between audit quality and firm value of listed
insurance companies in Nigeria. The ex-post facto research design was used, data was …

Board components and quality of financial reporting: mediating effect of audit quality

HK QAWQZEH, WANA ENDUT, N RASHID - The journal of …, 2021 - cibgp.com
The main purpose of this study is to investigate the mediating effect of audit fees as an
indicator of audit quality on the board components, the directors' remunerations, and the …

Accrual Earnings Management, Real Earnings Management and Firm's Value of Quoted Manufacturing Companies in Nigeria

OC Olatunji, AM Juwon - EuroEconomica, 2020 - ceeol.com
This study investigated relationship between accrual-based earnings, real-based earnings
management and firm's value of listed manufacturing companies in Nigeria. The secondary …

[PDF][PDF] Auditors' type and quality of audit of resources companies in Nigeria

OA Yahaya, BI Awen - Nigerian Journal of Accounting and …, 2021 - researchgate.net
Audit quality is often investigated; though as a function of financial reporting. It is rare to treat
audit quality within the context of auditors' characteristics. Audit quality is a desirable state …

[PDF][PDF] Auditor reputation, audit opinion, and earnings management: Evidence from french banking industry

M Hadriche - Journal of Modern Accounting and Auditing, 2015 - academia.edu
The aim of this research is to study the impact of auditor reputation and audit opinion on
earnings management in French banks. This article used a sample of 162 French banks …