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Helen Ogheneovo Ovedje

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Open access Sep 2026

Auditors’ Attributes and Earnings Management of Listed Insurance Companies in Nigeria

This study investigates the relationship between auditors’ attributes and earnings in a subset of companies listed on the Nigerian Exchange Group. Ex-post facto design was employed and eighteen insurance firms audited annual reports and accounts served as the source of the data. Secondary data on auditors’ attributes (...

Helen Ogheneovo Ovedje · 0 citations

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