Moderating Effect of Audit Quality on the Relationship Between Board Attributes and Earnings Management of Quoted Industrial Goods Companies in Nigeria

Abdullah, M., Ismail, K., & Rahman, R. (2022). Board characteristics and earnings management: Evidence from emerging markets. Journal of Corporate Governance, 14(2), 45–61. Adams, R. B., Hermalin, B. E., & Weisbach, M. S. (2010). The role of boards of directors in corporate governance: A conceptual framework and survey. Journal of Economic Literature, 48(1), 58–107. Adams, T., Miko, O., & Musa, L. (2023). Audit quality and financial reporting in Nigerian industrial sectors. International Journal of Accounting and Financial Reporting, 13(1), 112–130. Adegbie, F. F., Salawu, R. O., & Omoteso, K. (2019). Corporate governance mechanisms and earnings management in Nigeria. African Journal of Business Management, 13(5), 159–172. Ado, S., Ibrahim, H., & Bello, K. (2021). Board composition, audit committee effectiveness, and financial reporting quality: Evidence from Nigeria. Journal of Financial Reporting and Accounting, 19(3), 402–419. Ahmed, H., Okafor, C., & Usman, J. (2018). Board attributes and earnings management: Empirical evidence from listed firms in Nigeria. Nigerian Journal of Management Studies, 22(1), 25–40. Ajibulu, O., Taiwo, R., & Eze, S. (2021). Audit quality, corporate governance, and earnings management: Evidence from the Nigerian manufacturing sector. Journal of Accounting and Taxation, 13(2), 77–92. Akhtaruddin, M., & Hossain, M. (2008). Corporate governance and earnings management: Evidence from Bangladesh. Corporate Ownership & Control, 5(2), 234–245. Akins, B., & Sun, L. (2023). Board structure and financial reporting quality: Evidence from emerging markets. Journal of International Accounting Research, 22(1), 55–73. Akintayo, T., & Salman, A. (2018). Corporate governance mechanisms and financial reporting quality in Nigerian listed firms. Journal of Accounting in Emerging Economies, 8(3), 121–140. Akinwole, S., & Ajide, F. (2020). Board characteristics, audit quality, and earnings management in Nigerian firms. International Journal of Accounting and Finance, 10(3), 112–129. Al-Moajmad, S., & Al-Fraih, A. (2020). Audit committee attributes and earnings management: Evidence from Saudi listed firms. Corporate Governance: The International Journal of Business in Society, 20(5), 856–872. Al-Mutairi, S., & Katina, P. (2020). Board independence, audit quality, and earnings management. International Journal of Managerial Finance, 16(4), 421–438. Alvarez, L., Carrera, N., & Martin, R. (2008). Corporate governance and earnings management in European firms. European Accounting Review, 17(3), 509–537. Amah, E., & Ekwe, M. (2021). Audit quality, board characteristics, and earnings management in Nigeria. Journal of Accounting and Taxation, 13(1), 15–30. An, H., Davey, H., & Eggleton, I. (2011). Board characteristics, audit quality, and earnings management: Evidence from New Zealand. Pacific Accounting Review, 23(1), 4–30. Apata, T., & Mejiro, A. (2016). Corporate governance and earnings management in Nigerian listed companies. Asian Journal of Accounting Research, 1(2), 78–91. Babalola, S. (2013). Board composition and earnings management in Nigerian listed firms. International Journal of Economics and Finance, 5(9), 101–112. Badara, M. (2016). Board characteristics, audit committee effectiveness, and earnings management: Evidence from Nigeria. African Journal of Accounting and Finance, 8(2), 35–50. JAFM Bakari, S., Yusuf, M., & Oladipo, T. (2018). Audit quality and earnings management: Evidence from Nigeria. Journal of Accounting in Emerging Economies, 8(4), 456–472. Campbell, D., Ramsay, A., & Slack, R. (2001). Board effectiveness and earnings management: Evidence from the UK. Accounting and Business Research, 31(2), 123–135. Carcello, J. V., & Nagy, A. L. (2004). Audit firm tenure and earnings management. Auditing: A Journal of Practice & Theory, 23(2), 55–69. Chavez, M., & Lee, J. (2024). Corporate governance mechanisms and financial reporting quality in emerging markets. Journal of Accounting and Public Policy, 43(1), 101–119. Connelly, B. L., Tihanyi, L., Certo, S. T., & Hitt, M. A. (2011). Ownership as a form of corporate governance. Journal of Management Studies, 48(1), 66–100. Dabur, R., & Dabur, S. (2015). Audit committees and earnings management: Evidence from listed firms. International Journal of Accounting and Financial Reporting, 5(1), 88– 105. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(1), 35–59. Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (2010). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 27(2), 345–392. DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. Dioha, C., Uwalomwa, U., & Eze, C. (2018). Audit quality and earnings management in Nigerian firms. International Journal of Accounting and Financial Reporting, 8(3), 102–120. Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49–64. Easterbrook, F. H., & Fischel, D. R. (1984). The economic structure of corporate law. Harvard University Press. Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. Journal of Law and Economics, 26(2), 301–325. García-Meca, E., & Sanchez-Ballesta, J. P. (2009). Board independence and firm performance: Evidence from Spain. Journal of Management & Governance, 13(3), 303–325. Graham, J. R., Harvey, C. R., & Rajgopal, S. (2020). Corporate governance and earnings management: Evidence from U.S. firms. Journal of Financial Economics, 137(1), 98– 120. Gürmeen, O. (2015). Board characteristics and earnings management: Evidence from emerging markets. Corporate Governance: The International Journal of Business in Society, 15(3), 400–418. Hamza, S., Bello, M., & Yusuf, T. (2021). Audit committee characteristics and earnings management in Nigerian firms. African Journal of Business Management, 15(2), 77– 95. Haniffa, R., & Cooke, T. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317–349. Healy, P. M., & Wahlen, J. M. (1999). A review of earnings management research and implications for standard setting. Accounting Horizons, 13(4), 365–383. Hopen, M., & Kemebradikemor, T. (2019). Corporate governance and earnings management: Evidence from emerging economies. International Journal of Accounting and Finance, 9(1), 56–73. JAFM Ibrahim, H., & Jehu, I. (2018). Board characteristics, audit quality, and earnings management in Nigerian listed firms. Journal of Accounting in Emerging Economies, 8(4), 450–468. Idowu, F., & Adegbie, F. (2020). Corporate governance mechanisms and earnings management: Evidence from Nigeria. Journal of Financial Reporting and Accounting, 18(2), 210–227. Ilaboya, O., & Ohiokha, F. (2014). Audit committee characteristics and earnings management: Evidence from Nigerian listed firms. International Journal of Economics, Commerce and Management, 2(12), 1–14. Inchausti, B. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6(1), 45–68. Jerubet, P., Chepng’eno, P., & Tenai, J. (2017). Board attributes and earnings management in Kenyan firms. International Journal of Accounting and Financial Reporting, 7(2), 45– 63. Jones, C., Smith, L., & Taylor, R. (2020). Corporate governance and financial reporting quality: Evidence from emerging markets. Journal of Corporate Finance, 65, 101748. Kay, I., Pizzini, M., & Vargus, M. (2007). Audit committees and earnings management. Accounting and Finance, 47(3), 561–589. Khelifi, A., & Bouri, A. (2010). Corporate governance and earnings management: Evidence from Tunisian firms. Managerial Auditing Journal, 25(2), 182–204. Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375–400. Knechel, W. R., & Van Staden, C. (2015). Audit quality and earnings management: A review of recent literature. Australian Accounting Review, 25(2), 123–138. Krishnan, G. V., & Schauer, P. C. (2001). The differentiation of quality among auditors: Evidence from the properties of earnings. Auditing: A Journal of Practice & Theory, 20(1), 9–29. Lippolis, G., & Grimaldi, M. (2020). Gender diversity on boards and earnings management: A European perspective. Corporate Governance: An International Review, 28(5), 410– 427. Madrigal, R., Lopez, S., & Rivera, M. (2015). Audit quality and earnings management: Evidence from Latin America. Journal of Accounting in Emerging Economies, 5(2), 123–142. McConnell, J. J., & Banks, E. (1998). Board composition, governance, and earnings management. Journal of Financial Economics, 47(2), 235–267. Mensah, J., & Boachie, R. (2023). Board diversity and financial reporting quality: Evidence from emerging markets. International Journal of Accounting Studies, 15(1), 88–104. Miller, T., & Zhao, L. (2023). Audit quality, corporate governance, and earnings management: Evidence from Asian markets. Journal of Accounting and Public Policy, 42(3), 101– 119. Morris, R. (1987). Management ownership and accounting policy choice: A case of earnings management. Journal of Accounting and Economics, 9(2), 111–138. Moses, O., Adeyemi, S., & Udo, P. (2016). Corporate governance and earnings management in Nigerian listed firms. Journal of Accounting in Emerging Economies, 6(3), 350–370. Nguyen, T., Pham, L., & Tran, H. (2021). Audit committee characteristics and earnings management: Evidence from Vietnam. Asian Review of Accounting, 29(1), 1–21. Nwanna, A., & Ivie, C. (2017). Board characteristics and financial reporting quality in Nigeria. International Journal of Finance and Accounting, 6(4), 112–130. Obaje, S., Okeke, P., & Musa, K. (2021). Audit quality, corporate governance, and earnings management in Nigerian listed firms. Journal of Accounting and Taxation, 13(1), 15– 35. JAFM Obeitoh, C., Samaila, I., & Kantudu, A. (2024). Board independence, audit quality, and earnings management: Evidence from Nigerian industrial firms. African Journal of Accounting, 27(1), 55–74. Obeitoh, C., Yunusa, M., & Yusuf, T. (2023). Board financial expertise and earnings management in Nigeria. Journal of Financial Regulation and Compliance, 31(3), 212– 229. Okechukwu, I., Adewale, T., & Bello, M. (2021). Corporate governance, audit quality, and earnings management in Nigerian listed firms. International Journal of Accounting and Financial Reporting, 11(2), 88–105. Okolie, U., & Uwejeyan, J. (2022). Board attributes and financial reporting quality: Evidence from Nigeria. Journal of Accounting and Taxation, 14(1), 23–41. Omer, H., & Al-Qadasi, A. (2020). Audit quality and earnings management: Evidence from the Middle East. International Journal of Accounting Studies, 15(2), 55–72. Onaolapo, A., & Ajala, O. (2018). Board gender diversity and earnings management in Nigerian firms. International Journal of Economics and Finance, 10(3), 112–129. Osman, D., & Imran, R. (2015). Corporate governance and financial reporting quality: Evidence from emerging markets. Journal of International Accounting Research, 14(2), 67–85. Özkan, A., & Riza, M. (2016). Board characteristics and earnings management: Evidence from Turkey. Corporate Governance: The International Journal of Business in Society, 16(4), 701–719. Power, M. (1997). The audit society: Rituals of verification. Oxford University Press. Puni, A., & Anlesinya, A. (2020). Audit quality and earnings management: Evidence from Ghana. International Journal of Accounting and Financial Reporting, 10(1), 1–18. Raffournier, B. (1995). The determinants of voluntary financial disclosure by Swiss listed companies. European Accounting Review, 4(2), 261–280. Rasmussen, R., & Jensen, J. (1998). Audit committee effectiveness and earnings management. Accounting and Business Research, 28(3), 281–300. Sadiq, R., & Othman, R. (2022). Board characteristics and financial reporting quality: Evidence from emerging markets. Journal of Financial Reporting and Accounting, 20(2), 205– 224. Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3(4), 91– 102. Spence, M. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355– 374. Sutton, R. I. (1993). Cultural change and corporate culture: Lessons from top management. Harvard Business Review Press. Thompson, L., & Rodriguez, J. (2024). Audit quality, corporate governance, and earnings management in Latin America. Journal of Accounting in Emerging Economies, 14(1), 101–118. Tudose, M. (2018). Board characteristics and earnings management: Evidence from European firms. Journal of Financial Reporting and Accounting, 16(3), 410–432. Uwalomwa, U., Okpala, O., & Alabi, S. (2018). Audit committee effectiveness and earnings management: Evidence from Nigeria. International Journal of Accounting and Financial Reporting, 8(4), 210–228. Uwuigbe, U., Egbide, B., & Eze, S. (2020). Board characteristics and earnings management: Evidence from Nigeria. International Journal of Finance & Economics, 25(4), 621– 638. Uwuigbe, U., Uadiale, O., & Eze, S. (2018). Audit quality and earnings management in Nigerian banks. African Journal of Economic Review, 6(2), 45–63. JAFM Victoria, R., Madalina, P., Nicoleta, D., & Carmen, R. (2009). Corporate governance and earnings management: Evidence from European firms. International Journal of Accounting, Auditing and Performance Evaluation, 5(2), 135–154. Watkins, A., Hillison, W., & Morecroft, S. (2004). Audit quality, governance, and earnings management. Managerial Auditing Journal, 19(5), 603–619. Watson, R., Shrives, P., & Marston, C. (2002). Voluntary disclosure of accounting ratios in the UK. British Accounting Review, 34(4), 289–313. Williams, K., & Green, L. (2023). Board diversity, audit quality, and earnings management: Evidence from emerging markets. Journal of International Accounting Research, 22(3), 44–66. Wu, J. (2014). Corporate governance and earnings management in China. China Journal of Accounting Research, 7(2), 95–112. Xie, B., Davidson, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295–316. Yu-Lin, C., & Ya-Chih, H. (2022). Board attributes, audit quality, and earnings management: Evidence from Taiwan. Asian Review of Accounting, 30(1), 112–133.