The major corporate failures and other related collapses which occurred around the globe
and in Nigeria have raised fears about the reliability of the financial reporting practices by …

Purpose The purpose of this paper is to examine the influence of CEO discretion on the real
earnings management and to explore whether the discretion of the CEO to ensure accurate …

Financial statements are supposed to convey comprehensive information about firms'
financial position, performance and changes in financial positions to assist a wide range of …

This study investigates how audit committee accounting expertise (ACAE) influences the
relationship between audit firm attributes (AUFA) and income smoothing (IS). The study …

The purpose of this research is to determine how independent auditors affect the integrity of
financial accounting data at commercial banks in northern Iraq. A total of 342 employees …

It has been argued that corporate age is more than a surrogate that only serves as a control
variable, and thus, the debate between young and old firms in itself requires a revision …

In this study, we examine the impact of Big4 auditors on the real earnings manipulation of
listed companies in Nigeria. The paper uses the sample of 80 non-financial companies …

This study aimed to identify the effect of audit quality in reducing management's
opportunistic behavior. Management's opportunistic behavior was measured by the level of …

This study examines the impact of risk management committee on real earnings
management through sales manipulation of listed companies in Nigeria. The analysis is …

The continuing emergence of sudden financial crises and the bankruptcy of Big banks
audited by the 'Big Four'auditors confirms that the external audit quality (EAQ) always …