Audit Quality, Earnings Management and Financial Performance of Nigerian Listed Deposit Money Banks
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Date
2023-12
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Lead City University, Ibadan
Abstract
The research examines the effect of audit quality, earnings management, and financial performance of deposit money banks in Nigeria. The research adopted Ex post facto research design for the study. The study will also investigate how accrual earnings management affect the financial performance of listed Deposit Money Banks in Nigeria. It is also to examine the impact of real earnings management on the financial performance and to evaluate the influence of audit quality on the financial performance of listed Deposit Money Banks in Nigeria. Apart from this the research will also ascertain how audit quality moderate the impact of accrual earnings management on the financial performance and the way in which audit quality moderates the influence of real earnings management on the financial performance of listed Deposit Money
Banks in Nigeria. Data for the study will be sourced from the financial statement of 12 deposit money banks on the Nigeria stock exchange market for period of 13 years (2009-2021). The 2009 was choosing as a base year as a result of measures taking by CBN to ameliorate the global financial melt-down which has weakened growth considerably in the first quarter of 2009 to 4.85 per cent from 5.75 per cent estimated for 2008 and projections for the future were not encouraging. The population of this study comprises 12 Deposit Money Banks, census sampling technique will be used. This is referred to as complete enumeration, which means a complete count. Thus, this study will include all 12 Deposit Money Banks as samples in this study. Hence, the sample size is 12, while the sampling technique to be used is census sampling technique. Secondary data will be obtained from the audited Annual Reports of the 12 banks companies and the fact book published by Nigeria Stock Exchange. Data collected will be analyzed using percentages, generalized method of moments, pooled OLS, fixed effect, random effect and feasible generalized least square panel regression. It is therefore expected that the introduction of audit quality as moderating variables will be positive and make a significant impact on financial performance of Deposit Money Banks in Nigeria.
Key words; Audit quality, Earnings management, Financial Performance,
Word Count: 357
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Keywords
Audit quality, Earnings management, Financial Performance
Citation
Kate Turabia