Rohaida Abdul Latif

Effect of Audit Committee Characteristics on Real Earnings Management through Abnormal Cash Flow

Auwalu Musa, Rohaida Abdul Latif & Jamaliah Abdul Majid · Asian Journal of Economics, Business and Accounting · 2022

Aims: The purpose of this study is to examine the effect of audit committee characteristics on real earnings management (REM) through abnormal cash flow from operations of listed companies in Nigeria. The study was conducted on non-financial listed companies in Nigeria for the pe...

Open access Research Article 10.9734/ajeba/2022/v22i630573

Can Big4 Auditors Mitigate the Real Earnings Management? Evidence from Nigerian Listed Firms

Armaya’u Alhaji Sani, Rohaida Abdul Latif & Redhwan Ahmed Al-dhamari · Asian Journal of Economics, Business and Accounting · 2018

In this study, we examine the impact of Big4 auditors on the real earnings manipulation of listed companies in Nigeria. The paper uses the sample of 80 non-financial companies listed on the floor of Nigerian Stock Exchange for the period between 2012-2016. The data was extracted...

Open access Research Article 10.9734/AJEBA/2018/44584