期刊名称：Asian Journal of Economics, Business and Accounting
印刷版ISSN：2456-639X
出版年度：2018
卷号：8
期号：2
页码：1-10
DOI：10.9734/AJEBA/2018/44584
语种：English
出版社：Sciencedomain International
摘要：In this study, we examine the impact of Big4 auditors on the real earnings manipulation of listed companies in Nigeria. The paper uses the sample of 80 non-financial companies listed on the floor of Nigerian Stock Exchange for the period between 2012-2016. The data was extracted from the annual reports of the sampled companies and Thomson Reuters Data stream. Using a panel data regression with standard error, the result shows that Non Big4 auditors are more likely to mitigate the real earnings manipulation since they have better knowledge on the local operating environment compared to Big4 auditors. Interestingly, we find that CEO financial expertise plays a significant role in reducing the frequency of real earnings manipulation. The finding informs the regulators and other stakeholders on the roles of local auditors in restraining the trend of real activities manipulation in Nigeria.
