2015年--外文翻译--论审计委及质量审计在2011年尼日利亚公司治理准则颁布前后对盈余管理的抑制作用

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1、中文 4600 字， 2500 单词， 14300 英文字符 出处： Miko N U, Kamardin H. Impact of Audit Committee and Audit Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 2011 J. Procedia - Social and Behavioral Sciences, 2015, 172(6):651-657. Impact of Audit Committee and Audit

2、 Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 2011 Nuraddeen Usman Mikoa,* Hasnah Kamardinb aPh.d Student, School of Accountancy, Universiti Utara Malaysia. F.C.E Zaria 234, Nigeria bAssociate Professor, School of Accountancy, Universiti Utara Ma

3、laysia, Kedah, 06010, Malaysia Abstract Earnings management have been considered as one of the methods used by the business leaders to mislead their stakeholders to report unrealistic numbers, despite the various check and balances (e.g. corporate governance code) on the process. Nigeria experienced

4、 two corporate governance codes issued by SEC, code 2003 and code 2011. This study tends to measure the effectiveness of these two codes and make comparisons using audit committee and audit quality against earnings management in the pre- and post-code 2011. 1. Introduction Series of corporate scanda

5、ls around the world eroded the trust in the financial statement, and placed a doubt in the mind of investors, which resulted to the loss of confidence by investors worldwide. For example Enron, WorldCom, and Xeronx in developed nations (Fodio, Ibikunle and Oba, 2013), in Nigeria, Cadbury Nigerian pl

6、c, Lever Brothers plc (Ajibolade, 2008), called attentions for the investors, because, they suffered loss of their investments. Managers use earnings management to inflate the volume of reported earnings, for example, managers use different earning management method to meet the target to avoid reporting losses annually (Beyer, Cohen, Lys, & Walther, 2010). Usually, this kind of earnings management last for a short time, the subsequent period will go down, which cause a negative effect t