Audit Committee and Earnings Management of Listed Consumer Goods Companies in Nigeria

Moderating Effect of Auditor Size

Abstract

This study examined the influence of the audit committee on the earning management of consumer companies listed in Nigeria the moderating role of auditor size. A sample of twelve listed consumer companies that have consistently published their audited annual reports from 2012 to 2021 were used. The research employed secondary data and the multiple regression   technique was employed   for analysis. The result of the study revealed that audit committee size, gender, and financial expertise had an insignificant effect on earnings management, while audit committee independence has a significant effect on earnings management of listed consumer goods firms in Nigeria. The study concluded that Nigeria consumer goods firms have higher quality financial report when the audit committee is independent.