AUDIT QUALITY AND EARNINGS MANAGEMENT OF LISTED CHEMICAL AND PAINTS FIRMS IN NIGRERIA

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dc.contributor.authorOKOH, Vivian Ngozi
dc.date.accessioned2017-01-30T13:38:01Z
dc.date.available2017-01-30T13:38:01Z
dc.date.issued2015-12
dc.descriptionBEING A RESEARCH DISSERTATION SUBMITTEDTO THE SCHOOL OF POSTGRADUATE STUDIES, AHMADU BELLO UNIVERSITY, ZARIA IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTERS OF SCIENCE DEGREE (M.Sc) IN ACCOUNTING AND FINANCE DEPARTMENT OF ACCOUNTING AHMADU BELLO UNIVERSITY, ZARIAen_US
dc.description.abstractThis study examines the relationship between audit quality and earnings management in the Nigerian chemical and paints sector over a period of seven years (2006-2012).The management of earnings was measured using Discretionary Accruals (a modified Jones model). Generalized Least squares technique was used to estimate the regression coefficients of the data obtained from the eight (8) listed chemical and paints firms using STATA 10. The results show that, audit firm size has a significant negative impact on the earnings management of the firms. The study also found that chemical and paints firms that engage the services of big-4 auditors engage less in earnings management, which implies that the bigger the audit firms, the lower these chemical and paints firms engage in earnings management. The results also suggested that audit firm sizehelps in constraining earnings management in chemical and paints firms, in the sense that it has significant effect on earnings management. The study recommends among others that, Nigerian chemical and paints sector in conjunction with audit firms, professional accounting bodies and standard setters should continue to improve on the quality of their audits, by setting effective quality control, standards and policies that will help enhance audit quality; reduce the audit firm tenure and engage only the audit firms that have the appropriate expertise in an industry, as these may have significant impact on reducing earnings management in the Nigerian chemical and paints sector.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/8546
dc.language.isoenen_US
dc.subjectAUDIT QUALITY,en_US
dc.subjectEARNINGS MANAGEMENT,en_US
dc.subjectLISTED CHEMICAL,en_US
dc.subjectPAINTS FIRMS,en_US
dc.subjectNIGRERIA,en_US
dc.titleAUDIT QUALITY AND EARNINGS MANAGEMENT OF LISTED CHEMICAL AND PAINTS FIRMS IN NIGRERIAen_US
dc.typeThesisen_US
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