2019
DOI: 10.1108/maj-06-2018-1897
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Audit committee attributes and cosmetic accounting in Nigeria

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 were… Show more

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Cited by 43 publications
(31 citation statements)
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References 110 publications
(128 reference statements)
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“…Using different proxies of FRQ (e.g. lower earnings management and auditor quality), several studies find a positive impact of AC with financial expertise on FRQ (Bédard et al 2004;Badolato et al 2014;Bilal et al 2018;Ghafran and Yasmin 2018;Zalata et al 2018;Lisic et al 2019;Bala et al 2020). In line with this, a positive impact of AC financial expertise on disclosure quantity has been found (Haji 2015;Lee and Fargher 2018;Abad and Bravo 2018;Enache et al 2020).…”
Section: Ac Members With Financial Expertise and Fldmentioning
confidence: 85%
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“…Using different proxies of FRQ (e.g. lower earnings management and auditor quality), several studies find a positive impact of AC with financial expertise on FRQ (Bédard et al 2004;Badolato et al 2014;Bilal et al 2018;Ghafran and Yasmin 2018;Zalata et al 2018;Lisic et al 2019;Bala et al 2020). In line with this, a positive impact of AC financial expertise on disclosure quantity has been found (Haji 2015;Lee and Fargher 2018;Abad and Bravo 2018;Enache et al 2020).…”
Section: Ac Members With Financial Expertise and Fldmentioning
confidence: 85%
“…As a result, female directors are unlikely to be involved in practices that involve collusion with the management to manipulate financial reports for personal benefit and are more likely to disclose fraudulent financial reporting practices, as the compassionate nature of females may mean considering the interests of shareholders over self-centric interests, ultimately resulting in effective monitoring of FRQ (Kaplan et al 2009). Moreover, many previous studies find that companies with female directors are more likely to increase FRQ (proxied by different measures, such as less earnings management and higher audit quality) (Zalata et al 2018;Gull et al 2018;Bala et al 2020;Chee and Tham 2020;Saona et al 2020;Sultana et al 2020). In addition, Allini et al (2016), Al-Yahyaee et al (2017), and Aribi et al (2018) find that the presence of women on a board makes a significant difference to the quantity of risk disclosure, which improves the effectiveness of the board and enhance accountability and transparency.…”
Section: Ac Female Membership and Fldmentioning
confidence: 99%
“…Komite audit memainkan peran yang krusial dalam meningkatkan realibilitas earnings terutama di negara dengan penerapan standar akuntansi yang rendah atau perlindungan hukum yang rendah bagi investor (Bala et al, 2020;Poretti et al, 2018). Oleh karena itu, komite audit dianggap sebagai sesuatu yang penting untuk direksi dalam mengawasi keputusan manajemen terkait pelaporan keuangan.…”
Section: Pengembangan Hipotesis Komite Audit Dan Manajemen Labaunclassified
“…Oleh karena itu, komite audit dianggap sebagai sesuatu yang penting untuk direksi dalam mengawasi keputusan manajemen terkait pelaporan keuangan. Hal ini karena komite audit ialah salah satu bagian dari sistem tata kelola perusahaan yang memiliki pengaruh signifikan dalam memitigasi perilaku opportunistic manajer (Bala et al, 2020).…”
Section: Pengembangan Hipotesis Komite Audit Dan Manajemen Labaunclassified
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