Moderating effect of audit committee on board diversity and earnings management in Nigerian banks.

Simple item page
dc.contributor.authorFAROUK , Musa Adeiza
dc.contributor.authorIsa Muhammad Aminu
dc.date.accessioned2023-06-21T10:23:24Z
dc.date.available2023-06-21T10:23:24Z
dc.date.issued2018
dc.descriptionThis Journal is a brief description on the impact of board diversity and audit committee on earnings management of listed deposit money banks and the effects of moderating factors that overcome the tendency of managers to engage in earnings manipulation. Using a population of fifteen listed deposit money banks in Nigeria, secondary data were obtained from annual reports and accounts of the banks for the period 2008-2015.
dc.description.abstractThis study examines the impact of board diversity and audit committee on earnings management of listed deposit money banks and the effects of moderating factors that overcome the tendency of managers to engage in earnings manipulation. Using a population of fifteen listed deposit money banks in Nigeria, secondary data were obtained from the annual reports and accounts of the banks for the period 2008-2015. Multiple regression technique was adopted and Stata 13 used as the tool of data analysis. The findings revealed that before moderation all the variables, except board size, have significant effect on earnings management of banks. After moderation, the findings revealed that explanatory variables explained the extent of earnings management better than before moderation. The study recommends that the percentage of women director, shares held by directors and number of foreign directors should be increased, while the number of non-executive directors on audit committee should also be improved upon in order to mitigate the tendencies for manipulation of earnings management in banks. This study claims originality in the use of audit committee as moderating variable and the test of applicability and the usefulness of Chang, Shen and Fang (2008) model in Nigerian Banking Sector
dc.identifier.urihttps://nigeriareposit.nln.gov.ng/handle/20.500.14186/729
dc.language.isoen
dc.publisherNigeria Deposit Insurance Corporation
dc.relation.ispartofseriesVol. 33 ; Nos. 3&4
dc.titleModerating effect of audit committee on board diversity and earnings management in Nigerian banks.
dc.typeBook
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
NDIC-Quarterly-Vol-33-No-34-2018-Article-Moderating-Effect-Of-Audit-Committee-On-Board-Diversity-And-Earnings-Management-In-Nigerian-Banks.pdf
Size:
273.94 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.82 KB
Format:
Item-specific license agreed to upon submission
Description:
Download
Collections
Articles