2023
DOI: 10.15587/2706-5448.2023.272875
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The effect of audit committee characteristics on earnings management in Nigerian listed firms

Abstract: This study focuses on the effect of audit committee characteristics on earnings management among Listed Firms in Nigeria with aim to ascertain whether audit committee characteristics has effect on earnings management. Audit committee in an organization is to support firm’s governance and oversight functions with the regard to financial reporting, risk management system internal control structure, ethical accountability and internal and external audit functions. Earnings management is an attempt by managers to … Show more

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