This study focuses on the effect of audit committee characteristics on earnings management among Listed Firms in Nigeria with aim to ascertain whether audit committee characteristics has effect on earnings management. Audit committee in an organization is to support firm’s governance and...

This study examines the effect of audit committee attributes on the incidence of annual financial restatement. A sample of 96 firms (66 of which were restatement firms) was examined for the period 2008 to 2017 and controlled for firm size. Using a logit model regression analyses were carried out...