The audit committee characteristics and earnings management in post IFRS Nigeria
This study is designed to examine the impact of audit committee characteristics on earnings management in Nigerian listed companies after the adoption of International Financial Reporting Standards (IFRS). The study consider a total of 71 listed companies in Nigerian Stock Exchange, the period cover...
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HF5601-5689 Accounting Isah, Usman The audit committee characteristics and earnings management in post IFRS Nigeria |
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This study is designed to examine the impact of audit committee characteristics on earnings management in Nigerian listed companies after the adoption of International Financial Reporting Standards (IFRS). The study consider a total of 71 listed companies in Nigerian Stock Exchange, the period cover is 2012 to 2014. The data mainly obtained from secondary source, through the financial reports of the sample companies and DataStream. The multiple regression results indicated that audit committee independence, audit committee financial expertise and audit committee
stock ownership were found to be negatively and significantly associated with earnings management. In contrast, audit committee size and audit committee activity are not associated with earnings management. The result also shows that firm
performance is negatively and significantly correlated with earnings management, while leverage is found to be not significantly related with earnings management. However, firm size is positive and significantly related with earnings management.
Finally, the results suggest that the policy makers in Nigeria shall make policies that will further strengthen the audit committee independence, and financial expertise since are found to be significant in preventing earnings management. The results also suggest that the companies should be encouraged to have outside directors with
significant stock ownership, as this is also found to be important in preventing earnings. |
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Isah, Usman |
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Isah, Usman |
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Isah, Usman |
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The audit committee characteristics and earnings management in post IFRS Nigeria |
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The audit committee characteristics and earnings management in post IFRS Nigeria |
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The audit committee characteristics and earnings management in post IFRS Nigeria |
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The audit committee characteristics and earnings management in post IFRS Nigeria |
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The audit committee characteristics and earnings management in post IFRS Nigeria |
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audit committee characteristics and earnings management in post ifrs nigeria |
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Universiti Utara Malaysia |
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Othman Yeop Abdullah Graduate School of Business |
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2016 |
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my-uum-etd.62302021-04-05T02:40:18Z The audit committee characteristics and earnings management in post IFRS Nigeria 2016 Isah, Usman Shafie, Rohami Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting This study is designed to examine the impact of audit committee characteristics on earnings management in Nigerian listed companies after the adoption of International Financial Reporting Standards (IFRS). The study consider a total of 71 listed companies in Nigerian Stock Exchange, the period cover is 2012 to 2014. The data mainly obtained from secondary source, through the financial reports of the sample companies and DataStream. The multiple regression results indicated that audit committee independence, audit committee financial expertise and audit committee stock ownership were found to be negatively and significantly associated with earnings management. In contrast, audit committee size and audit committee activity are not associated with earnings management. The result also shows that firm performance is negatively and significantly correlated with earnings management, while leverage is found to be not significantly related with earnings management. However, firm size is positive and significantly related with earnings management. Finally, the results suggest that the policy makers in Nigeria shall make policies that will further strengthen the audit committee independence, and financial expertise since are found to be significant in preventing earnings management. The results also suggest that the companies should be encouraged to have outside directors with significant stock ownership, as this is also found to be important in preventing earnings. 2016 Thesis https://etd.uum.edu.my/6230/ https://etd.uum.edu.my/6230/1/s818602_01.pdf text eng public https://etd.uum.edu.my/6230/2/s818602_02.pdf text eng public masters masters Universiti Utara Malaysia Aanu, O. S., Clementina, K., & Folashade, O. (2013). IFRS-Based and the Readiness of Nigerian Audit Committee: The Professional Academic Standpoint. European Journal of Accounting, Auditing and Finance Research, 1-11. Adekunle, A. A., & Taiwo, A. (2013). An Empirical Investigation of the Financial Reporting Practices and Banks' Stabilty in Nigeria. Kuwait Chapter of Arabian Journal of Business and Management Review, 157-180. Ajibolade, S. (2008). A Survey of the Perception of Ethical Behaviour of Future Nigeria Accounting Professionals. The Nigerian Accounting. Ali, A., & Kumar, K. R. (1994). 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