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Author

Midataku Shadrach

2 papers indexed here

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Open access Oct 2026

IMPACT OF EXTERNAL AUDIT CHARACTERISTICS ON EARNINGS MANAGEMENT IN LISTED CONSUMER GOODS COMPANIES IN NIGERIA

This study examines the impact of external audit characteristics on earnings management in listed consumer goods companies in Nigeria. Specifically, it investigates whether audit firm size, audit tenure, auditor type, and joint audit arrangements significantly influence earnings management, while controlling for firm s...

Midataku Shadrach, Shadrach Monica · 0 citations
Open access Sep 2026

Effect of Board Structure on Earnings Management in Listed Consumer Goods Companies in Nigeria

This study examines the effect of board structure on earnings management among listed consumer goods companies in Nigeria. Drawing on agency and complementary governance theories, the study investigates how key board attributes; board size, board independence, board members’ financial expertise, multiple directorships,...

Shadrach Monica, Midataku Shadrach · 0 citations

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