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Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms

Publish Year: 1401
Type: Journal paper
Language: English
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Document National Code:

JR_IJMAE-9-2_002

Index date: 11 June 2022

Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms abstract

The primary focus of this study was to determine the effect of audit client importance on earnings management of Nigerian quoted consumer goods firms. The descriptive research design approach was adopted. From 2012 to 2019, data were obtained from 13 consumer goods firms quoted on the Nigerian Exchange Group. The discretionary accrual approach was used to evaluate earnings management. Descriptive statistics and random effects regression were the main techniques used to analyse the study’s data. The findings indicated that audit client importance (β=-0.1872) has a negative and significant effect on the earnings management of Nigerian quoted consumer goods firms. The study concluded that earnings management practices of Nigerian quoted consumer goods firms are curtailed when the firms are of important clients to their auditors. The recommendation was that management of firms should enhance approaches that will improve their performance in terms of sales to remain important clients to their auditors.

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Effect of Audit Client Importance on Earnings Management of Nigerian Quoted Consumer Goods Firms authors

Amos Ganyam

Department of Accounting, Benue State University, Makurdi, Nigeria

Terungwa Azende

Department of Accounting, Benue State University, Makurdi, Nigeria

Luper Iorpev

Department of Accounting, Benue State University, Makurdi, Nigeria

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