Audit quality and the level of earnings manipulation:: A study of listed deposit money banks in Nigeria - Softcover

Inhaltsangabe

This study examines the impact of audit quality on earnings manipulation in the Nigerian Deposit Money Banks. The findings revealed that total audit fees has a positive but not significant relationship with the level of earnings manipulations, non-audit fees equally exhibit a positive but not significant relationship with the level of earning manipulations, joint audit has a positive but not significant relationship with the level of earning manipulations, audit partner rotation exhibit a negative but not significant relationship with the level of earning manipulations. The study concludes that the roles of audit quality in reducing the level of earning manipulations in the listed DMBs in Nigeria cannot be underestimated. . The study recommends that audit leading partner rotation should be encouraged since this will reduce the level of earning manipulations of DMBs in Nigeria. Regulatory bodies should encourage joint audit as this will reduce the domination of Big 4 audit firms in the audit market allowing fair competition and enabling small indigenous audit firms to excel.

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