Firm Size And Audit Quality On Earnings Management Of Quoted Oil And Gas Marketing Companes In Nigeria

Abubakar Sambo Junaidu, Oladele, Jami’u Olanrewaju


The study assessed the effects of firm size, audit quality on Earning Management of Quoted Oil and Gas Marketing Companies in Nigeria. To achieve the objective, total of Eight (8) Oil and Gas Marketing Companies was used, over the period of seven years (2010-2016). Data were extracted from the Firms’ audited annual reports and accounts. The study adopted the use of both descriptive statistics and correlation matrix using the robust fixed regression for the listed sampled firms with help of STATA software.. Two research hypotheses were formulated and tested. Findings from the study revealed that Firm size and Audit Quality have no significant on dependent variable. It is therefore recommended that there should serous action while examine earnings management irrespective of firm size and the reliability of auditing firm who audit the company.


Earnings management, Firm size, Audit Quality, Discretionary Accrual

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