Does auditor industry specialization mitigate earnings management? An estimated generalized least squares (EGLS) analysis of quoted non-financial firms in Nigeria

Authors

  • Lawrence, U. Egbadju Federal University Otuoke, Otuoke, Bayelsa State, Nigeria

Keywords:

Auditor Industry Specialization, Earnings Management, Quoted Non-Financial Firms, EGLS, NXG

Abstract

This research delves at the correlation between tax evasion and the effectiveness of investments
made by publicly traded non-financial companies in Nigeria. Twelve of these companies were
listed on the Nigerian Exchange Group (NXG) floor between 2011 and 2022, and the research
makes use of panel data that was collected from a secondary source. According to the findings of
the estimated generalised least squares (EGLS) method, while one of the variables representing
audit industry specialization (TOTAFEES) is positive and significant when correlated with
management of earnings; another three of the variables representing audit industry specialization
(TOTSALES, ASSETS and AFEES) are negatively and statistically significant with it

Author Biography

Lawrence, U. Egbadju, Federal University Otuoke, Otuoke, Bayelsa State, Nigeria

Department of Accounting

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Published

2024-06-06

How to Cite

Lawrence, U. E. (2024). Does auditor industry specialization mitigate earnings management? An estimated generalized least squares (EGLS) analysis of quoted non-financial firms in Nigeria. FUW-International Journal of Management and Social Sciences, 9(2). Retrieved from https://fuw-ijmss.com.ng/index.php/fijmss/article/view/98