Accounting Conservatism and Earnings Management: Further Insights from Nigeria
Journal Article

Ganiyu A. Fatai, Kenny A. Soyemi & Joel A. Okewale

audit(or) audit report auditor conservatism discretionary accruals real earnings management

Volume 5, Issue 2 — pp. 78-90 | DOI: 10.61090/aksujacog.2025.015

Key Audit Matters Disclosure (KAMD), Audit Quality and Financial Reporting Quality of Quoted Non-financial Firms in Nigeria
Journal Article

Kenny A. Soyemi, Adesola O. Oluwatuyi & Oyinlola A. Adeyemi

audit quality firm size financial reporting quality key audit matters disclosure kamd leverage

Volume 5, Issue 1 — pp. 118-132 | DOI: 10.61090/aksujacog.2025.009