Moderating Effect of Firm Size on the Relationship Between Auditor Attributes and Earnings Management of Listed Group Manufacturing Companies in Nigeria

Abstract

This study examined the moderating effect of firm size on the relationship between auditor attributes and earnings management of 25 listed manufacturing companies in Nigeria (2015-2024). It found that firm size does not moderate the relationship between audit firm size and earnings management but strengthens the relationship between audit tenure and earnings management. The study recommends that regulators maintain rigorous audit quality standards for all companies and encourage long-term auditor-client relationships.

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