AUDIT QUALITY AND EARNINGS MANAGEMENT

This book delves into the relationship between audit quality and earnings management in Nigeria’s oil and gas sector. It explores how managerial discretion in financial reporting impacts corporate transparency, stakeholder trust, and economic decisions. With the scientific investigation of critical variables such as audit tenure, fees, size, committee structure and joint audits, the study shows how these factors influence earnings manipulation. Through rigorous empirical analysis, it underscores the role of high-quality audits in promoting accountability and mitigating financial misreporting. The book also evaluates challenges auditors face, including resource constraints and independence pressures and provides insights into improving audit practices to align with global standards. This work offers valuable perspectives for academics, regulators and practitioners in accounting and corporate governance.