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

• Main Authors: Miko, Nuraddeen Usman, Kamardin, Hasnah
• Format: Article
• Language: English
• Published: Elsevier Ltd. 2015
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/13984/1/1-s2.0-S1.pdf; http://repo.uum.edu.my/13984/; http://dx.doi.org/10.1016/j.sbspro.2015.01.415
• Institution: Universiti Utara Malaysia

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...