id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-271	Bappah, Sirajo ; Saad, Awwal ; Adamu, Saidu ; Hassan, Shehu Usman 	IMPACT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF CONSUMER GOODS FIRMS IN NIGERIA	2024	28	.pdf	application/pdf	7522	352	42	Abstract This study examines the impact of audit quality on earnings management of listed consumer goods firms in Nigeria. Multiple regression was used as a technique of data analysis, regression result shows that audit reporting lag, audit client’s importance and auditor independence have a positive and significant impact on earnings management of the sampled firms, while auditor’s tenure has a negative and significant impact on earnings management.	cache/gujaf-271.pdf	txt/gujaf-271.txt