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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Bibliographic Details
Main Authors: Johnson Olowookere, Akeem Adeyemi, Adebayo Olagunju, Jimoh Ibrahim, Hammed Adebowale
Format: Article
Language:English
Published: Ferdowsi University of Mashhad 2025-01-01
Series:Iranian Journal of Accounting, Auditing & Finance
Subjects:
Online Access:https://ijaaf.um.ac.ir/article_45230_c2f390d3f3330062bcc8954539498692.pdf
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