volume 35, issue 2, P177-206 2019
DOI: 10.1108/maj-06-2018-1897
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Hussaini Bala, Noor Afza Amran, Hasnah Shaari

Abstract: 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 relationship is moderated by the audit price (AUPR). Design/methodology/approach The study used pooled logistic regressions to analyse 624 firm-year observations of listed companies in Nigeria from 2008 to 2016. Findings The results show that AC financial accounting expertise, AC legal expertise and female AC membership wer…

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