rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: An
    title: investigation of corporate governance mechanisms and audit quality on earning management among Nigerian listed companies
  name:
    name part: Mustapha, Umar Aliyu
    role:
      role term: creator
    role:
      role term: author
  name:
    name part: Universiti Sultan Zainal Abidin
    name part: Faculty of Business and Management
  type of resource: text
  origin info:
    place:
      place term: my
    date issued: 2020
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: xiv, 277 leaves ; 31 cm.
  abstract: The issue of earnings manipulations of the financial report is attracting the attention of researchers, practitioners and relevant authorities in the best interest of the global users. igerian corporations are involved in financial scandals; specifically, the contemporary revealing by the Nigerian Security and xchange Commission (SEC) provided thoughtful questions related to the effectiveness and reliability of the reported accounting earnings. SEC which is the highest regulator of the Nigerian Stock Exchange (NSE), delisted 35 companies in recent five years due to accounting scandals. The main objective of the tudy is to examine the direct and indirect relationship between Corporate Governance attribute and audit quality on Earning Management. The population of the study comprises all the 169 firms listed from 2012 until 2017. A total of 63 companies ware used as a sample after the filtration and screening criteria employed by the study. The data used is from secondary sources using data stream, annual reports and accounts of the companies. Thus, a balanced panel data of 378 finn-year observations were tested using multiple regression analysis to satisfy the mediation conditions proposed by Baron and Kenny. The analysis was carried out based on four phases of the conditions; as such, each phase represented a single objective of the study. The finding of objective one reveals that board size, (BODSIZE), board independent (BODINDEP) and audit committee gender (ACWGEND) are positively significant with accrual Earnings Management (AEM). Contrary to that, board gender (BODGEND) and audit committee accounting expertise (ACAEXPT) is negatively significant with AEM. Thus, audit committee size (ACSIZE), and audit committee meetings (ACMEET) are negatively insignificant with AEM. In the second objective of the analysis, the result highlighted a significant positive relationship between BODSIZE, ACSIZE and ACMEET with l it Quality (AQ) using Audit Fees (AUFEES) as a proxy. Wh…
  table of contents: 1. Introduction -- 2. Literature review -- 3. Theoretical and research framework with hypotheses development -- 4. Research methodology -- 5. Results and discussion -- 6. Summary, conclusion and recommendations
  note: Umar Aliyu Mustapha
  note: Thesis (Degree of Doctor of Philosophy) - Universiti Sultan Zainal Abidin, 2020
  note: Includes bibliographical references (leaves 275-276)
  subject:
    name:
      name part: Universiti Sultan Zainal Abidin
    topic: Faculty of Business and Management
    genre: Dissertations
  subject:
    name:
      name part: Universiti Sultan Zainal Abidin
    topic: Dissertations
  subject:
    topic: Corporate governance
  subject:
    topic: Corporate governance
    geographic: Nigeria
  subject:
    topic: Dissertations, Academic
  subject:
    topic: Earnings management
  subject:
    topic: Earnings management
    geographic: Nigeria
  classification: HD2741 .M87 2020
  record info:
    record content source: UniSZA
    record creation date: 210104
    record change date: 20221212093000.0
    record identifier: 0000099926