Ugochukwu Nnamdi Aca Otiko

Audit Quality and Market Value of Listed Industrial Goods Firms in Nigeria: The Moderating Role of Earnings Management

This study examines whether earnings management conditions the relationship between audit quality and market value among listed industrial goods firms in Nigeria. Using a balanced panel of 10 firms over the period 2015–2025, the study analyses 110 firm-year observations. Market value is measured by Tobin’s Q, while aud...