Influence of Audit Firm Attributes on Earnings Management and Audit Quality of Listed Nigeria Manufacturing Firms
Adebayo Olagunju,
Ebenezer Foluso Oluwakayode,
Oluwatimileyin Esther Adenle
et al.
Abstract:The influence of audit attributes on earnings management and audit quality was examined in this study. A causal research design was employed in this study. The study population comprises all the quoted manufacturing firms in Nigeria, of which 30 were purposively selected as a sample size from the manufacturing sector covering a period of 12 years ranging from 2010–2021. The data utilized for this study were obtained from the annual reports of the selected firms. Descriptive statistics and panel regression anal… Show more
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