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About EXTERNAL AUDIT CHARACTERISTICS AND EARNINGS MANAGEMENT: INCOME SMOOTHING APPROACH
This study seeks to evaluate the effect of external audit characteristics on earnings management of listed consumer goods firms in Nigeria. based on the principal-agent theory which assumes that the auditor may impair his ability and freedom to make a sound assessment. This study specifically, explored the subject by employing a sample of seventeen (17) listed consumer goods firms in Nigeria for the period between 2010 and 2019.
Detailed Information
Author: | ['Idorenyin Okon'] |
---|---|
Publication Year: | 2021 |
Pages: | 13 |
Language: | English |
Format: | |
Price: | FREE |
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