Open access
Oct 2026
Combined effects of board and audit committee characteristics on earnings management in listed manufacturing firms
The credibility of financial reporting may be undermined when managers use accounting discretion to alter reported earnings, with possible consequences for investors’ confidence. This study investigates the individual and joint relationships between board and audit committee attributes and earnings management for 49 ma...
Fadekemi Ruth Olu-Akinola, A. Otekunrin, S. Olasupo et al.
· Corporate Board: role, dutie... · 0 citations