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Audit committee attendance and earnings management in Nigeria

Purpose- The aim of this study is to examine whether frequency of audit committee meetings and attendance in audit committee are associated with accrual earnings management.Design/methodology/approach- The sample of the study is 14 companies under the Industrial Goods sub-sector listed under the Nig...

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Main Authors: Musa Nura, Dakata, Kamardin, Hasnah, Abdul Malak, Siti Seri Delima
Format: Article
Language:English
Published: 2017
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/21849/1/AJMS%20%205%203%202017%2047%2054.pdf
http://repo.uum.edu.my/21849/
http://www.ajms.co.in/sites/ajms2015/index.php/ajms/article/view/2397
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spelling my.uum.repo.218492017-04-27T01:51:24Z http://repo.uum.edu.my/21849/ Audit committee attendance and earnings management in Nigeria Musa Nura, Dakata Kamardin, Hasnah Abdul Malak, Siti Seri Delima HF5601 Accounting Purpose- The aim of this study is to examine whether frequency of audit committee meetings and attendance in audit committee are associated with accrual earnings management.Design/methodology/approach- The sample of the study is 14 companies under the Industrial Goods sub-sector listed under the Nigerian Stock Exchange (NSE) for the years 2012-2014.Modified Jones Model (1995) was used to measure earnings management proxied by discretionary accruals. Findings- The findings show that frequency of audit committee meetings and attendance during the meetings negatively and significantly associated with discretionary accruals.Theoretical implications- This study extends the previous related literature by examining the association between audit committee meetings and attendance and earnings management.Practical implications- Regulators might use the findings of the study to regulate and further control the attendance of audit committee members during audit committee meetings.Originality/value- This paper uses agency theory to provide empirical evidence on the importance of frequent audit committee meetings and higher attendance in audit committee meetings. 2017 Article PeerReviewed application/pdf en cc_by http://repo.uum.edu.my/21849/1/AJMS%20%205%203%202017%2047%2054.pdf Musa Nura, Dakata and Kamardin, Hasnah and Abdul Malak, Siti Seri Delima (2017) Audit committee attendance and earnings management in Nigeria. Asian Journal of Multidisciplinary Studies, 5 (3). pp. 47-54. ISSN 2348-7186 http://www.ajms.co.in/sites/ajms2015/index.php/ajms/article/view/2397
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
Musa Nura, Dakata
Kamardin, Hasnah
Abdul Malak, Siti Seri Delima
Audit committee attendance and earnings management in Nigeria
description Purpose- The aim of this study is to examine whether frequency of audit committee meetings and attendance in audit committee are associated with accrual earnings management.Design/methodology/approach- The sample of the study is 14 companies under the Industrial Goods sub-sector listed under the Nigerian Stock Exchange (NSE) for the years 2012-2014.Modified Jones Model (1995) was used to measure earnings management proxied by discretionary accruals. Findings- The findings show that frequency of audit committee meetings and attendance during the meetings negatively and significantly associated with discretionary accruals.Theoretical implications- This study extends the previous related literature by examining the association between audit committee meetings and attendance and earnings management.Practical implications- Regulators might use the findings of the study to regulate and further control the attendance of audit committee members during audit committee meetings.Originality/value- This paper uses agency theory to provide empirical evidence on the importance of frequent audit committee meetings and higher attendance in audit committee meetings.
format Article
author Musa Nura, Dakata
Kamardin, Hasnah
Abdul Malak, Siti Seri Delima
author_facet Musa Nura, Dakata
Kamardin, Hasnah
Abdul Malak, Siti Seri Delima
author_sort Musa Nura, Dakata
title Audit committee attendance and earnings management in Nigeria
title_short Audit committee attendance and earnings management in Nigeria
title_full Audit committee attendance and earnings management in Nigeria
title_fullStr Audit committee attendance and earnings management in Nigeria
title_full_unstemmed Audit committee attendance and earnings management in Nigeria
title_sort audit committee attendance and earnings management in nigeria
publishDate 2017
url http://repo.uum.edu.my/21849/1/AJMS%20%205%203%202017%2047%2054.pdf
http://repo.uum.edu.my/21849/
http://www.ajms.co.in/sites/ajms2015/index.php/ajms/article/view/2397
_version_ 1644283353615040512
score 13.211869

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