September 10, 2025FUDMA Journal of Accounting and Finance Research [FUJAFR]

Effect audit pricing on earnings management among non-financial listed firms in Nigeria.

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Higher audit fees reduce real earnings management in Nigerian firms, supporting audit quality improvement.
The study finds a significant negative correlation between normal audit fees and real earnings management, with β = -0.046, p = 0.0113.
Utilizing panel data from 50 firms listed on the Nigerian Exchange Group, a robust analysis reveals critical insights about audit practices.
The results emphasize the need for regulations ensuring fair audit pricing to promote transparency and integrity in financial reporting.

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Implication

This research demonstrates a negative relationship between audit pricing and earnings management, suggesting higher fees enhance audit quality. Audit tenure also plays a critical role.

Cite This Study

Olajide et al. (2025) studied this question.

synapsesocial.com/papers/68c24126b210217d6479e2a0 https://doi.org/10.33003/fujafr-2025.v3i2.206.262-273

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Implication

This research demonstrates a negative relationship between audit pricing and earnings management, suggesting higher fees enhance audit quality. Audit tenure also plays a critical role.

Effect audit pricing on earnings management among non-financial listed firms in Nigeria.

Key Points

Discussion

Implication

Cite This Study

Effect audit pricing on earnings management among non-financial listed firms in Nigeria.

Key Points

Discussion

Implication

Cite This Study

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