Purpose The literature on the influence of audit committees (ACs) and cosmetic accounting
(CSA) is scarce. This paper aims to examine the influence of AC attributes on CSA and how …

This paper discusses the results of empirical research that investigates the effect of
corporate governance (CG) and the level of compliance with mandatory disclosure of the …

This study investigates corporate governance effects on the relevance of earnings using
empirical data from listed Nigerian firms outside the financial service sector. We identified …

This study examines the mediating effect of audit quality (AQ) proxied by audit fees and Big
4 auditors on the relationship between the audit committee (AC) characteristics and financial …

This study examined the effect of corporate governance variables of board independence,
institutional ownership, managerial ownership, board size, and director expertise on the …

Abstract Convergence with International Financial Reporting Standards (IFRS) has required
Nigerian companies to recognize fair value gains and losses in statements of …

This research examined the effect of audit committee attributes on the performance of
Nigerian-listed firms. A sample of 88 listed firms with 880 observations was utilised from …

Accounting choices and estimates allowable within a given accounting standard lies
somewhere between aggressive or conservative approach and each has short-term effect of …

Income statement is the report that measures the financial performance and the success of a
company's operations over a time period. The business entities and the investors use it to …