- The Complete Research Material is averagely 131 pages long and it is in Ms Word Format, it has 1-5 Chapters.
- Major Attributes are Abstract, All Chapters, Figures, Appendix, References.
- Study Level: MTech, MSc or PhD.
- Full Access Fee: ₦10,000
Get the complete project »

ABSTRACT
This study examined the effect of audit quality proxied by audit firm size, auditor industry specialization, auditor tenure, client importance and audit committee financial expertise on earnings management represented by discretionary accruals of listed oil marketing companies in Nigeria. The study also examined the effect of the interaction between audit committee financial expertise and auditor industry specialization on earnings management of sampled firms. To achieve these objectives, the study used nine listed oil marketing companies that had consistently published their audited annual financial reports from 2009 to 2014, and analyzed the data using multiple regression technique. The dataset was first analyzed using pooled-OLS regression technique. However, in view of the panel nature of the dataset, it was further analyzed using fixed and random effects regression models while Hausman specification test was conducted to choose the preferred result among the two regression results. Result of the Hausman specification test suggests that the fixed effect regression model is most appropriate for the dataset. The result of the fixed effect regression analysis revealed that audit firm size, auditor industry specialization, client importance and audit committee financial expertise are positively associated with earnings management at less than 5% significance level respectively. In contrast, auditor tenure and the interaction between audit committee financial expertise and auditor industry specialization were negative and significantly associated with earnings management of firms at less than 5% significance level respectively. Overall, the study concluded that audit quality attributes of audit firm size, auditor industry specialization, auditor tenure, client importance, audit committee financial expertise and the interaction between audit committee financial expertise and auditor industry specialization had significant effect on earnings management of listed oil marketing companies in Nigeria. In view of the results, the study recommended among others auditor tenure of three years and above in order to check earnings management of firms in Nigeria. Also, auditor industry specialization should be encouraged by regulators such as SEC as the interaction between audit committee financial expertise and auditor industry specialization mitigates earnings management of firms in Nigeria. In addition, regulatory agencies such as SEC should make a policy that compels companies to disclose both audit and non-audit fees in their audited annual financial reports to enable users determine the level of audit client importance and the reliance to place on the auditor‟s report.
You either get what you want or your money back. T&C Apply

You can find more project topics easily, just search
-
SIMILAR ACCOUNTING FINAL YEAR PROJECT RESEARCH TOPICS
-
1. EFFECTS OF IPSASS DISCLOSURE REQUIREMENTS ON BUDGET PERFORMANCE IN NIGERIA
» CHAPTER ONE INTRODUCTION 1.1 Background to the Study In recent times, there are persistent entails larger transparency and revelation of monetary info...Continue Reading »Item Type & Format: Project Material - Ms Word | 16 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
2. THE EFFECT OF COST ACCOUNTING TECHNIQUES ON PERFORMANCE OF SMES (A SURVEY OF SELECTED SMALL AND MEDIUM FIRMS IN PORT HARCOURT
» CHAPTER ONE INTRODUCTION Background of the Study The business environment has become intensively dynamic and increasingly unpredictable in recent deca...Continue Reading »Item Type & Format: Project Material - Ms Word | 60 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
3. TAXATION AND ITS EFFECT ON THE NIGERIAN ECONOMY (A CASE STUDY OF EDO STATE TAX SYSTEM).
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Taxation is the system of raising money in form of taxes paid by the citizens of the country in r...Continue Reading »Item Type & Format: Project Material - Ms Word | 73 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
4. ANALYSIS OF BUSINESS OBJECTIVE AND THEIR ACCOMPLISHMENT THROUGH EFFECTIVE COST CONTROL (A Case Study Of Lake Concrete Industries Limited, Enugu State)
» ABSTRACT This study is centered on the analysis of business objective and their accomplishment through effective cost control in lake concerted indust...Continue Reading »Item Type & Format: Project Material - Ms Word | 89 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
5. MAINTAINANCE AND UPGRADING THE SOLAR POWER SYSTEM IN EEED TOWARDS PROVIDING ALTERNATIVE POWER SOURCE DURING WORKING/LECTURE HOURS WHEN THERE IS AN OUT...
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY Photovoltaic (PV) offers consumers the ability to generate electricity in a clean, quiet and reliable...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
6. THE IMPACT OF GLOBALIZATION ON THE ECONOMIC GROWTH AND DEVELOPMENT OF DEVELOPING ECONOMIES: THE NIGERIAN EXPERIENCE
» vi ABSTRACT This research project studied the impact of globalization on the economic growth and development of Nigeria and other developing economies...Continue Reading »Item Type & Format: Project Material - Ms Word | 82 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
7. THE EFFECT OF PROPER ACCOUNTING RECORD IN SMALL AND MEDIUM SCALE ENTERPRISES (A CASE STUDY OF EXCEL PURE WATER COMPANY OLEH DELTA STATE)
» CHAPTER ONE INTRODUCTION 1.1 Background of the Study In any profit making enterprises, proper accounting records are very important for the survival o...Continue Reading »Item Type & Format: Project Material - Ms Word | 62 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
8. CHALLENGES OF INTERNAL AUDIT FUNCTION IN THE NIGERIAN PUBLIC SECTOR (A Case Study Of Kaduna State Ministry Of Finance)
» ABSTRACT This research work deals with the challenges of internal audit function in the Nigerian public sector with reference to Kaduna state ministry...Continue Reading »Item Type & Format: Project Material - Ms Word | 79 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
9. IMPORTANCE OF FINANCIAL ACCOUNTING LITERACY ON THE GROWTH DEVELOPMENT SURVIVAL, PRODUCTION AND PERFORMANCE
» CHAPTER ONE 1.0 INTRODUCTION 1.1 Background of the Problem Micro and small enterprises (MSE’s) are facilitators for broad based growth in compet...Continue Reading »Item Type & Format: Project Material - Ms Word | 71 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
10. INVENTORY CONTROL SYSTEM ON THREE PRODUCTS OF THREE SUPERMARKETS IN OWERRI, IMO STATE
» CHAPTER ONE 1.1 INTRODUCTION Inventory control involves provision for a flow of goods in and out of a business organization. Inventory control improve...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT