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{"id":29249,"date":"2022-11-09T13:50:19","date_gmt":"2022-11-09T13:50:19","guid":{"rendered":"https:\/\/graduateprojects.com.ng\/?p=29249"},"modified":"2022-11-09T13:50:19","modified_gmt":"2022-11-09T13:50:19","slug":"moderating-effect-of-audit-committee-on-the-relationship-between-audit-quality-attributes-and-earnings-management-of-listed-manufacturing-firms-in-nigeria-2","status":"publish","type":"post","link":"https:\/\/easyprojectmaterials.com\/moderating-effect-of-audit-committee-on-the-relationship-between-audit-quality-attributes-and-earnings-management-of-listed-manufacturing-firms-in-nigeria-2\/","title":{"rendered":"MODERATING EFFECT OF AUDIT COMMITTEE ON THE RELATIONSHIP BETWEEN AUDIT QUALITY ATTRIBUTES AND EARNINGS MANAGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA<\/strong>"},"content":{"rendered":"\n

<\/a>ATTENTION<\/strong><\/a><\/p>\n\n\n\n

BEFORE YOU READ THE ABSTRACT OR CHAPTER ONE OF THE PROJECT TOPIC BELOW, PLEASE READ THE INFORMATION BELOW.THANK YOU!<\/strong><\/p>\n\n\n\n

INFORMATION:<\/strong><\/p>\n\n\n\n

YOU CAN GET THE COMPLETE PROJECT OF THE TOPIC BELOW. THE FULL PROJECT COSTS N5,000 ONLY. THE FULL INFORMATION ON HOW TO PAY AND GET THE COMPLETE PROJECT IS AT THE BOTTOM OF THIS PAGE. OR YOU CAN CALL: 08068231953, 08168759420<\/strong><\/p>\n\n\n\n

WHATSAPP US ON  08137701720<\/strong><\/p>\n\n\n\n

MODERATING EFFECT OF AUDIT COMMITTEE ON THE RELATIONSHIP BETWEEN AUDIT QUALITY ATTRIBUTES AND EARNINGS MANAGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA<\/strong><\/p>\n\n\n\n

ABSTRACT<\/p>\n\n\n\n

This study examined the moderating effect of audit committee on the relationship between audit quality attributes and earnings management of listed manufacturing firms in Nigeria over a period of ten years (2007-2016).Audit quality attributes was proxied by auditor size, auditor independence, auditor tenure and auditor industry specialization, while earnings management was proxied by discretionary accruals obtained using performance matched discretionary accruals model by Kothari, Leone and Wasley (2005). The population consists of the thirty eight (38) listed manufacturing firms as at 31st December, 2016. A sample of twenty eight firms was used based on availability of data. Secondary source of data collection was used and the data were extracted from the annual reports and accounts of the firms. Multiple regression technique was used and Stata 13 was employed as the tool of data analysis. The findings revealed that auditor size, auditor independence, auditor tenure and auditor industry specialization has significant effects on earnings management of listed manufacturing firms in Nigeria. The study recommended amongst others that, manufacturing firms should continue to engage the services of the Big4 auditors for continued earnings quality in a joint audit with the non-Big4 firm in order to avoid the Big4 monopoly. Also audit fee should be increased to guarantee the independence of the auditors in order to carry out their audit function without undue influence which may be detrimental to the quality of earnings, however, audit fees must be a function of balance sheet size and turnover.<\/p>\n\n\n\n

HOW TO RECEIVE PROJECT MATERIAL(S)<\/strong><\/p>\n\n\n\n

After paying the appropriate amount (#5,000) into our bank Account below, send the following information to<\/strong><\/p>\n\n\n\n

08068231953 or 08168759420<\/strong><\/p>\n\n\n\n

(1)    Your project topics<\/p>\n\n\n\n

(2)     Email Address<\/p>\n\n\n\n

(3)     Payment Name<\/p>\n\n\n\n

(4)    Teller Number<\/p>\n\n\n\n

We will send your material(s) after we receive bank alert<\/p>\n\n\n\n

BANK ACCOUNTS<\/strong><\/p>\n\n\n\n

Account Name: AMUTAH DANIEL CHUKWUDI<\/p>\n\n\n\n

Account Number: 0046579864<\/p>\n\n\n\n

Bank: GTBank.<\/p>\n\n\n\n

OR<\/p>\n\n\n\n

Account Name: AMUTAH DANIEL CHUKWUDI<\/p>\n\n\n\n

Account Number: 3139283609<\/p>\n\n\n\n

Bank: FIRST BANK<\/p>\n\n\n\n

FOR MORE INFORMATION, CALL:<\/strong><\/p>\n\n\n\n

08068231953 or 08168759420<\/strong><\/p>\n\n\n\n

AFFILIATE LINKS:<\/a><\/p>\n\n\n\n

myeasyproject.com.ng<\/a><\/p>\n\n\n\n

easyprojectmaterials.com<\/a><\/p>\n\n\n\n

easyprojectmaterials.net.ng<\/a><\/p>\n\n\n\n

easyprojectsmaterials.net.ng<\/a><\/p>\n\n\n\n

easyprojectsmaterial.net.ng<\/a><\/p>\n\n\n\n

easyprojectmaterial.net.ng<\/a><\/p>\n\n\n\n

projectmaterials.com.ng<\/a><\/p>\n\n\n\n

googleprojectsng.blogspot.com<\/a><\/p>\n\n\n\n

myprojectsng.blogspot.com.ng<\/a><\/p>\n\n\n\n

\nhttps:\/\/projectmaterialsng.blogspot.com.ng\/\n<\/div><\/figure>\n\n\n\n
\nhttps:\/\/foreasyprojectmaterials.blogspot.com.ng\/\n<\/div><\/figure>\n\n\n\n
\nhttps:\/\/mypostumes.blogspot.com.ng\/\n<\/div><\/figure>\n\n\n\n
\nhttps:\/\/myeasymaterials.blogspot.com.ng\/\n<\/div><\/figure>\n\n\n\n
\nhttps:\/\/eazyprojectsmaterial.blogspot.com.ng\/\n<\/div><\/figure>\n\n\n\n
\nhttps:\/\/easzprojectmaterial.blogspot.com.ng\/\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"

ATTENTION BEFORE YOU READ THE ABSTRACT OR CHAPTER ONE OF THE PROJECT TOPIC BELOW, PLEASE READ THE INFORMATION BELOW.THANK YOU! INFORMATION: YOU CAN GET THE COMPLETE PROJECT OF THE TOPIC BELOW. THE FULL PROJECT COSTS N5,000 ONLY. THE FULL INFORMATION ON HOW TO PAY AND GET THE COMPLETE PROJECT IS AT THE BOTTOM OF THIS […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[483],"tags":[],"class_list":["post-29249","post","type-post","status-publish","format-standard","hentry","category-administration"],"featured_image_urls":{"full":"","thumbnail":"","medium":"","medium_large":"","large":"","1536x1536":"","2048x2048":""},"author_info":{"display_name":"admin","author_link":"https:\/\/easyprojectmaterials.com\/author\/admin\/"},"category_info":"ADMINISTRATION<\/a>","tag_info":"ADMINISTRATION","comment_count":"0","_links":{"self":[{"href":"https:\/\/easyprojectmaterials.com\/wp-json\/wp\/v2\/posts\/29249","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easyprojectmaterials.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/easyprojectmaterials.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/easyprojectmaterials.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/easyprojectmaterials.com\/wp-json\/wp\/v2\/comments?post=29249"}],"version-history":[{"count":1,"href":"https:\/\/easyprojectmaterials.com\/wp-json\/wp\/v2\/posts\/29249\/revisions"}],"predecessor-version":[{"id":29252,"href":"https:\/\/easyprojectmaterials.com\/wp-json\/wp\/v2\/posts\/29249\/revisions\/29252"}],"wp:attachment":[{"href":"https:\/\/easyprojectmaterials.com\/wp-json\/wp\/v2\/media?parent=29249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/easyprojectmaterials.com\/wp-json\/wp\/v2\/categories?post=29249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/easyprojectmaterials.com\/wp-json\/wp\/v2\/tags?post=29249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}