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Audit Committee Attribute and Real Activity Manipulations Among Quoted Firms in Nigeria

Journal of Research in Business, Economics and Management

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Title Audit Committee Attribute and Real Activity Manipulations Among Quoted Firms in Nigeria
 
Creator OLOGBENLA, OLOGBENLA
 
Subject —
Real Activity Manipulation; Audit Committee Attribute; Quoted Firms.
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Description The study assessed the relationship between audit committee attributes and the real activity manipulations in Nigeria. 71 quoted firms are used and data of variables such as audit committee financial literacy, audit committee meetings, audit committee female dictatorship, audit committee multiple dictatorship and audit quality, audit committee independence and audit committee size among others are used as independent variables. The real activity manipulation is the dependent variable. Panel data analysis is used as method of analysis and the results show that audit independence, audit committee size and board independence are significant in influencing real activity manipulations among the quoted firms in Nigeria. is recommended that stakeholders in companies in Nigeria should ensure true independence of the audit committee to minimize the incidence of real activity manipulations in the financial reports of quoted companies in Nigeria.
 
Publisher Scitech Research Organisation
 
Contributor —
 
Date 2018-06-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format application/pdf
 
Identifier http://scitecresearch.com/journals/index.php/jrbem/article/view/1557
 
Source Journal of Research in Business, Economics and Management; Vol 10, No 6: JRBEM; 2103-2112
 
Language eng
 
Relation http://scitecresearch.com/journals/index.php/jrbem/article/view/1557/1108
 
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Rights Copyright (c) 2018 Journal of Research in Business, Economics and Management