Audit Committee Attribute and Real Activity Manipulations Among Quoted Firms in Nigeria

OLOGBENLA OLOGBENLA

Abstract


The study assessed the relationship between audit committee attributes and the real activity manipulations in Nigeria. 71 quoted firms are used and data of variables such as audit committee financial literacy, audit committee meetings, audit committee female dictatorship, audit committee multiple dictatorship and audit quality, audit committee independence and audit committee size among others are used as independent variables. The real activity manipulation is the dependent variable. Panel data analysis is used as method of analysis and the results show that audit independence, audit committee size and board independence are significant in influencing real activity manipulations among the quoted firms in Nigeria. is recommended that stakeholders in companies in Nigeria should ensure true independence of the audit committee to minimize the incidence of real activity manipulations in the financial reports of quoted companies in Nigeria.


Keywords


Real Activity Manipulation; Audit Committee Attribute; Quoted Firms.

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References


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