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Oladele Deborah Bukola

Crescent University, Abeokuta

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Research Article Vol. 11, Issue 1

AUDIT QUALITY AND EARNINGS QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

This study examined the effect of audit quality on earnings quality of listed deposit money banks in Nigeria, focusing on audit firm size, audit fees, and auditor tenure as determinants of discretionary accruals (earnings quality proxy). It was motivated by concerns over earnings manipulation and weak financial reporting despite regulatory oversigh...

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