Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria
The study examined how audit quality impacted income smoothing practices among listed Nigerian deposit money banks (DMBs). While audit quality (AQ) was represented by audit fees (AF), audit firm size (AFS), and audit tenure (AT), income smoothing (IS) was represented by binary variables obtained fro...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2025-01-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_45230_c2f390d3f3330062bcc8954539498692.pdf |
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