AUDIT QUALITY AND EARNINGS MANAGEMENT

AUDIT QUALITY AND EARNINGS MANAGEMENT

EXPLORING LISTED OIL AND GAS FIRMS IN NIGERIA

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This book delves into the relationship between audit quality and earnings management in Nigeria's oil and gas sector. It explores how managerial discretion in financial reporting impacts corporate transparency, stakeholder trust, and economic decisions. With the scientific investigation of critical variables such as audit tenure, fees, size, committee structure and joint audits, the study shows how these factors influence earnings manipulation. Through rigorous empirical analysis, it underscores the role of high-quality audits in promoting accountability and mitigating financial misreporting. ...