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Douglas Zvinowanda

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Open access Oct 2026

Audit Committee Expertise and Earnings Management in South Africa: The Moderating Role of Audit Quality

This study examines the moderating effect of audit quality (AQ) on the relationship between audit committee expertise (ACE) and earnings management (EM). A quantitative approach was used to investigate 128 non-financial companies listed on the Johannesburg Stock Exchange (JSE) from 2021 to 2025. The data collection sou...

Douglas Zvinowanda, E. Odendaal · 0 citations

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