Effect of audit client importance on earnings management of nigerian listed consumer goods firms
نویسندگان
چکیده
The primary focus of this study was to examine the influence audit client importance on earnings management Nigerian listed consumer goods firms. adopted a descriptive research design. From 2012 2019, data were collected from 13 firms Exchange Group. Discretionary accrual used estimate management.Descriptive statistics and random effects regression analyse data. findings indicated that (β=-0.1872) has significant effect concluded practices are curtailed when important clients their auditors. recommendation should enhance approaches will improve performance in terms sales remain
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ژورنال
عنوان ژورنال: Journal of management and science
سال: 2022
ISSN: ['2249-1260', '2250-1819']
DOI: https://doi.org/10.26524/jms.12.39