Olabisi J., Kajola S.O., Owoeye S.D., Agbatogun T.O. IMPACT OFAUDIT COMMITTEE CHARACTERISTICS ON EARNINGS MANAGEMENT IN NIGERIAN LISTED CONSUMER GOODS FIRMS

DOI: https://doi.org/10.15688/ek.jvolsu.2022.1.11

Jayeola Olabisi

PhD (Management Accounting), Federal University of Agriculture, Alabata Road, PMB 2240, 110001 Abeokuta, Nigeria, This email address is being protected from spambots. You need JavaScript enabled to view it. , This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-5390-0307

Sunday Olugboyega Kajola

PhD (Financial Management), Federal University of Agriculture, Alabata Road, PMB 2240, 110001 Abeokuta, Nigeria, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-6490-7635

Segun Daniel Owoeye

PhD (Finance), Federal University of Agriculture, Alabata Road, PMB 2240, 110001 Abeokuta, Nigeria, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-0589-8943

Taofeek Osidero Agbatogun

PhD (Finance), Federal University of Agriculture, Alabata Road, PMB 2240, 110001 Abeokuta, Nigeria, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-7393-8134

Abstract. This study assessed the impact of audit committee characteristics on earnings management of Nigerian listed consumer goods firms. The study adopted a correlational research design using secondary data extracted from the financial statement of selected 10 firms from 2010 to 2019. The selected firms were from 21 listed consumer goods firms listed in Nigeria as of 2019 using a judgmental sampling technique based on the availability of data. Correlation analysis, Unit-root test, Ordinary Least Squares (Fixed effects) regression were the statistical tools used for analysis with the aid of E-views Software, version 10. The study revealed a significant and negative relationship between Audit Committee Meetings, Audit Committee Size, Leverage, and Earnings Management (P < 0.05). However, Audit Committee Financial Expertise, Audit Committee Independence showed a positive and insignificant relationship with earnings management (p > 0.05). The study concluded that firms with adequate audit committees attribute moderate earnings management practices. The study suggested that shareholders and regulatory bodies should ensure adequate and effective audit committee structure.
 
Key words: audit committee meeting, audit committee size, audit committee financial expertise, audit committee independence, earnings management.
 
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IMPACT OFAUDIT COMMITTEE CHARACTERISTICS ON EARNINGS MANAGEMENT IN NIGERIAN LISTED CONSUMER GOODS FIRMS by Olabisi J., Kajola S.O., Owoeye S.D., Agbatogun T.O. is licensed under a Creative Commons Attribution 4.0 International License.

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