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April 3, 2026Open Access

Audit Committee Effectiveness, Earnings Management, and Audit Quality of Listed Firms in Nigeria

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OYOnipe Adabenege Yahaya

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Overview

Examines how audit committee characteristics impact earnings management in listed firms, suggesting implications for governance.

Key Points

  • The research aims to explore how the characteristics of audit committees influence earnings management among listed firms in Nigeria.
  • Utilized data from 151 listed firms on the Nigerian Exchange Group from 2011 to 2025.
  • Applied panel regression analyses to estimate the effects of audit committee characteristics on earnings management.
  • Estimated discretionary accruals using the modified Jones model and performed fixed and random-effects estimations.
  • Audit committee independence and financial expertise significantly reduce earnings management.
  • Committee size shows a complex, non-linear relationship with discretionary accruals.
  • Audit quality, particularly through Big Four affiliation, strengthens the negative impact of audit committees on earnings management.

Cite This Study

Onipe Adabenege Yahaya (2026) studied this question.

synapsesocial.com/papers/69cf5e2e5a333a821460c515https://doi.org/10.5281/zenodo.19352468
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