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

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...

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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
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spelling my.uum.repo.139842016-04-17T00:10:20Z http://repo.uum.edu.my/13984/ Impact of audit committee and audit quality on preventing earnings management in the pre- and post- Nigerian corporate governance code 2011 Miko, Nuraddeen Usman Kamardin, Hasnah HF5601 Accounting 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 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. Elsevier Ltd. 2015 Article PeerReviewed application/pdf en cc4_by http://repo.uum.edu.my/13984/1/1-s2.0-S1.pdf Miko, Nuraddeen Usman and Kamardin, Hasnah (2015) Impact of audit committee and audit quality on preventing earnings management in the pre- and post- Nigerian corporate governance code 2011. Procedia - Social and Behavioral Sciences, 172. pp. 651-657. ISSN 1877-0428 http://dx.doi.org/10.1016/j.sbspro.2015.01.415 doi:10.1016/j.sbspro.2015.01.415
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Miko, Nuraddeen Usman
Kamardin, Hasnah
Impact of audit committee and audit quality on preventing earnings management in the pre- and post- Nigerian corporate governance code 2011
description 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 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.
format Article
author Miko, Nuraddeen Usman
Kamardin, Hasnah
author_facet Miko, Nuraddeen Usman
Kamardin, Hasnah
author_sort Miko, Nuraddeen Usman
title Impact of audit committee and audit quality on preventing earnings management in the pre- and post- Nigerian corporate governance code 2011
title_short Impact of audit committee and audit quality on preventing earnings management in the pre- and post- Nigerian corporate governance code 2011
title_full Impact of audit committee and audit quality on preventing earnings management in the pre- and post- Nigerian corporate governance code 2011
title_fullStr Impact of audit committee and audit quality on preventing earnings management in the pre- and post- Nigerian corporate governance code 2011
title_full_unstemmed Impact of audit committee and audit quality on preventing earnings management in the pre- and post- Nigerian corporate governance code 2011
title_sort impact of audit committee and audit quality on preventing earnings management in the pre- and post- nigerian corporate governance code 2011
publisher Elsevier Ltd.
publishDate 2015
url 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
_version_ 1644281334694150144
score 13.149126

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