The persistent corporate scandals in both developed and develo** countries have
significantly eroded investors' trust in the reliability of financial reporting. Nigeria, as a …

Enterprise risk management and associated value relevance and quality of the financial
information are said to be curial for sound corporate governance and organisational …

The current study aimed to investigate the relationship of Audit Committee (AC)
Characteristics with Earnings Management (EM), and effect of external Audit Quality (AQ) on …

This study examined the influence of firm characteristics on the financial reporting quality of
listed consumable goods companies in Nigeria from 2014 to 2019. The objective of this …

The primary purpose of this research is to examine the impact of corporate governance
mechanisms, namely, the board of directors' characteristics (expertise, independence, and …

This study investigates the impact of firm size, audit fees, and audit firm size on financial
report quality, along with examining variations in financial report quality across ASEAN …

The current study aimed to investigate the relationship of Audit Committee (AC)
Characteristics with Earnings Management (EM), and effect of external Audit Quality (AQ) on …

The presentation of financial reports by firms is becoming a formality because some of the
happenings in many firms negate their reports. This study explored the influence of firm …

The perpetration of earnings management in the preparation and presentation of financial
statements poses a huge risk to stakeholders and indeed the sustainability of businesses in …

Financial reporting quality is very important in the consumer goods sector in Nigeria as it
guarantees transparency, accountability, and investors' confidence. Meanwhile, the high …