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Impact of audit committee and audit quality on preventing earnings management in the pre- and post- Nigerian corporate governance code 2011

Miko, Nuraddeen Usman and Kamardin, Hasnah (2015) Impact of audit committee and audit quality on preventing earnings management in the pre- and post- Nigerian corporate governance code 2011. Procedia - Social and Behavioral Sciences, 172. pp. 651-657. ISSN 1877-0428

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Abstract

Earnings management have been considered as one of the methods used by the business leaders to mislead their stakeholders to report unrealistic numbers, despite the various check and balances (e.g. corporate governance code) on the process.Nigeria experienced two corporate governance codes issued by SEC, code 2003 and code 2011.This study tends to measure the effectiveness of these two codes and make comparisons using audit committee and audit quality against earnings management in the pre- and post-code 2011.

Item Type: Article
Uncontrolled Keywords: Audit committee; audit quality; earnings management; corporate governance; Nigerian Code 2011
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Hasnah Kamardin
Date Deposited: 12 May 2015 08:21
Last Modified: 17 Apr 2016 00:10
URI: https://repo.uum.edu.my/id/eprint/13984

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