Moderator Effect of Audit Committee on Earnings Management and Board Diversity


Ibrahim, Mohammed and Mohammed, Nasir and Hamza, Mohammed Abubakar (2023) Moderator Effect of Audit Committee on Earnings Management and Board Diversity. International Journal of Management, Finance and Accounting, 4 (1). pp. 37-51. ISSN 2735-1009

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This study examined the effect of board diversity, audit committee and earnings management of oil and gas (o&g) companies listed in Nigeria stock exchange. Female directors and foreign directors served as proxies for board diversity, audit committee independence and meeting frequency were moderating variables to study possible discretionary accruals in earnings. Eleven o&g companies in Nigeria that were listed that had consistently produced audited yearly financial reports from 2009 to 2019 were employed to accomplish the study's goals. Regression models with fixed and random effects were utilised in the investigation. The outcome showed that earnings management and the board diversity of listed o&g companies in Nigeria was moderated by the audit committee. The findings suggested that Nigerian-listed oil and gas businesses should give a gender quota for female directors. It is advised that regulators consider the number of meetings that audit committees hold, as it is the members' intelligence to comprehend the financial ramifications of management decisions rather than meeting frequency that determines the monitoring of managers' opportunistic attitudes

Item Type: Article
Uncontrolled Keywords: Audit Committee, Earnings Management, Board Diversity, Nigeria, Oil and Gas
Subjects: H Social Sciences > HF Commerce > HF5001-6182 Business > HF5601-5689 Accounting. Bookkeeping
Depositing User: Ms Nurul Iqtiani Ahmad
Date Deposited: 17 Apr 2023 01:12
Last Modified: 17 Apr 2023 01:12


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