There exists divergence of opinions in the literature on the impact of audit committee on earnings management. The mixed opinions make the direction of the impact ambiguous. This study therefore investigates the impact of audit committee on Earnings Management of listed deposit money banks in Nigeria. Earnings management was measured using Chang, Yat-sen, Shen and Fang (2008) Discretionary Loan Loss Provision Model. The study adopts correlational research design of which secondary data were extracted from the 13 sampled deposit money banks listed on the Nigerian Stock Exchange for the period 2008-2017. The study employed Random Effects Model (REM) to analyze the data. The results revealed that audit committee financial expertise and audit committee busyness have negative significant impact on earnings management, audit committee tenure has a negative insignificant impact on earnings management. Audit committee meeting and audit committee share ownership have positive insignificant impact on earnings management. The study concludes that audit committee expertise and busyness improve the quality of financial report of deposit money banks in Nigeria. The study recommends among others that the board should ensure that members with financial expertise are appointed into audit committee as it enhances the earnings management of the banks. The inclusion of more directors with multiple directors on the audit committee as their wealth of experience helps in reducing earnings management thus improving the earnings management of the banks.

Nigeria is endowed with natural water resources abundantly, the country has substantial annual rainfall, large water bodies such as rivers, streams, lakes etc. and abundant groundwater reservoirs which are least developed and utilized which resulted in economic, social, environmental and health costs, such as a high rate of premature mortality and morbidity resulting from contamination of consumption, pollution of environmental and environmental resources, pollution and overexploitation of ground and surface water resources and low income and productivity. Therefore, enabling citizens with access to potable water is paramount. Although conjugate or integral water management or monitoring inhabited with limited studies even in Nigeria where over 57% of the population rely on groundwater source the management approaches is practically scanty while integral water use studied extensively, the study recognized the integrated water resources managements (IWRM), internationally recognized principles to support the effort of ensuring robust policy framework and appropriate investments in Nigeria’s fresh water resources to enable the citizens with unlimited access to portable water.