文章基本信息

标题：Impact of Audit Committee and Audit Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 2011
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作者：Nuraddeen Usman Miko ; Nuraddeen Usman Miko ; Hasnah Kamardin 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：172
页码：651-657
DOI：10.1016/j.sbspro.2015.01.415
语种：English
出版社：Elsevier
摘要：AbstractEarnings 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.
关键词：Audit committee;audit quality;earnings management;corporate governance;Nigerian Code 2011