@incollection{,
	
					
					
					9335B8CDA6AE9BC33FA8A58FC2BC4C75
				,
	author={{Oladejo AbiodunOyebamiji} and {Obafemi Awolowo University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}2021928
}

@incollection{b0,
	
	
		,
	title={{Do Audit Tenure and Firm Size Contribute to Audit Quality?}}
		,
	author={{
			AAbedalgader
		} and {
			TRIbrahim
		} and {
			RABaker
		}}
		
		
	
	
		,
	journal={{Journal of Managerial Auditing}}
		
			26
			3
			
			,
	year={2010}
		
	

}

@incollection{b1,
	
	
		,
	title={{Reliability of Financial Reporting and Companies Attribute-The Nigerian Experience}}
		,
	author={{
			SAAdediran
		} and {
			SOAlade
		} and {
			AAOshode
		}}
		
		
	
	
		,
	journal={{Research Journal of Finance and Accounting}}
		
			4
			16
			108
			,
	year={2013}
		
	

}

@incollection{b2,
	
	
		,
	title={{Audit Tenure: An Assessment of It Effect on Audit Quality in Nigeria}}
		,
	author={{
			SIAdeniyi
		} and {
			EGMieseigha
		}}
		
	
	
		,
	journal={{International Journal of Academic Research in Accounting}}
		
			3
			3
			
			,
	year={2013}
		
	
	,
	note={Finance and Management Sciences}

}

@incollection{b3,
	
	
		,
	title={{Audit Quality, Corporate Governance and Firm Characteristics in Nigeria}}
		,
	author={{
			SBAdeyemi
		} and {
			TOFagbemi
		}}
		
	
	
		,
	journal={{International Journal of Business and Management}}
		
			5
			5
			
			,
	year={2010}
		
	

}

@incollection{b4,
	
	
		,
	title={{Michigan Researchers Cite Excessive Regulation of Accounting Profession}}
		,
	author={{
			HArnett
		} and {
			PDanos
		}}
		
	
	
		,
	journal={{CPAJ}}
		
			6
			,
	year={1979}
		
	

}

@book{b5,
	
	
		,
	title={{The Economics of Audit Quality: Private Incentives and the Regulation of Audit and Non-Audit Services}}
		,
	author={{
			BArrunada
		}}
		
			,
	year={1999}
			
			,
	address={Dordrecht}
		
	

}

@incollection{b6,
	
	
		,
	title={{Global Corporate Accounting Frauds and Action for Reforms}}
		,
	author={{
			IMBadawi
		}}
	
	
		,
	journal={{Review of Business}}
		
			26
			
			,
	year={2008}
		
	

}

@incollection{b7,
	
	
		,
	title={{The Effect of International Factors on Properties of Accounting Earnings}}
		,
	author={{
			RBall
		} and {
			SPKothari
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			29
			
			,
	year={2000}
		
	

}

@incollection{b8,
	
	
		,
	title={{Audit Quality and Properties of Analyst Earnings Forecasts}}
		,
	author={{
			BJBehn
		} and {
			HChoi
		} and {
			TKang
		}}
		
		
	
	
		,
	journal={{Accounting Review}}
		
			83
			2
			
			,
	year={2008}
		
	

}

@incollection{b9,
	
	
		,
	title={{Guardians of Knowledge and Public Interest: A}}
		,
	author={{
			RAChandler
		}}
		10.1108/EUM0000000001929
	
	
		,
	journal={{Reply. Accounting, Auditing and Accountability Journal}}
		
			4
			4
			,
	year={1991}
		
	

}

@incollection{b10,
	
	
		,
	title={{Audit Office Size, Audit Quality and Audit Pricing}}
		,
	author={{
			JHChoi
		} and {
			CKim
		} and {
			JBKim
		} and {
			YZang
		}}
		
		
		
	
	
		,
	journal={{Auditing: A Journal of Practice and Theory}}
		
			29
			1
			
			,
	year={2010}
		
	

}

@incollection{b11,
	
	
		,
	title={{Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offering}}
		,
	author={{
			DCohen
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			50
			1
			
			,
	year={2010}
		
	

}

@incollection{b12,
	
	
		,
	title={{The Association between Auditor Quality and Auditor Size: An Analysis of Small CPA Firms}}
		,
	author={{
			GColbert
		} and {
			DMurray
		}}
		
	
	
		,
	journal={{Joint Account, Audit and Finance}}
		
			13
			2
			
			,
	year={1998}
		
	

}

@incollection{b13,
	
	
		,
	title={{A Note on the Association between Audit Firm Size and Audit Quality}}
		,
	author={{
			RDavidson
		} and {
			ADNeu
		}}
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			9
			2
			
			,
	year={1993}
		
	

}

@incollection{b14,
	
	
		,
	title={{Auditor Size and Audit Quality}}
		,
	author={{
			LEDeangelo
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			3
			
			,
	year={1981}
		
	

}

@incollection{b15,
	
	
		,
	title={{The Nature of Competition in the Auditing Profession: A Descriptive and Normative View}}
		,
	author={{
			NDopuch
		} and {
			DSimunic
		}}
		
	
	
		,
	booktitle={{Regulation and the Accounting Profession; Lifetime Learn Publications}}
				,
	editor={
			JBuckley
			FWeston
		}
		Belmont, CA
		
			,
	year={1980}
			34
			
		
	

}

@incollection{b16,
	
	
		,
	title={{Reaping the Fruits of Evils: How Scandals Help Reshape the Accounting Profession}}
		,
	author={{
			AEnofe
		}}
	
	
		,
	journal={{International Journal of Business, Accounting and Finance}}
		
			4
			2
			
			,
	year={2010}
		
	

}

@book{b17,
	
	
		,
	title={{Corporate Governance and Audit Quality in Nigeria}}
		,
	author={{
			DOEnofe
		} and {
			COMgbame
		} and {
			OCEnabosi
		}}
		
		
		
			,
	year={2013}
			4
			
		
		
			Edo State University of Technology Journal of Accountancy
		
	

}

@book{b18,
	
	
		,
	title={{}}
		,
	author={{
			MEnomoto
		} and {
			FKimura
		} and {
			TYamaguchi
		}}
		
		
		
			,
	year={2012}
		
	

}

@incollection{b19,
	
	
		,
	title={{Accrual-Based and Real Earnings Management: An International Comparison for Investors Protection}}
		10.1016/j.jcae.2015.07.001.6
		
	
	
		,
	journal={{Journal of Contemporary Accounting and Economics}}
		
			
		
	

}

@incollection{b20,
	
	
		,
	title={{Big 4 Office Size and Audit Quality}}
		,
	author={{
			JRFrancis
		} and {
			MDYu
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			84
			5
			
			,
	year={2009}
		
	

}

@incollection{b21,
	
	
		,
	title={{The Endogenous Relationship between Audit Report-Type and Business Termination: Evidence on Private Firms in a Non-Litigious Environment}}
		,
	author={{
			AGaeremynck
		} and {
			MWillekens
		}}
		
	
	
		,
	journal={{Accounting Business Research}}
		
			33
			1
			
			,
	year={2003}
		
	

}

@book{b22,
	
	
		,
	author={{
			RHayes
		} and {
			RDassen
		} and {
			ASchilder
		} and {
			PWallage
		}}
		
		
		
		,
	title={{Principles of Auditing. An Introduction to International Standards on Auditing}}
				
			,
	publisher={Prentice Hall/ Pearson Education Limited}
			,
	year={2005}
		
	
	,
	note={England: Harlow (England)}

}

@incollection{b23,
	
	
		,
	title={{A Review of Earnings Management Literature and Its Implications for Standard Setting}}
		,
	author={{
			PMHealy
		} and {
			JMWahlen
		}}
		
	
	
		,
	journal={{Accounting Horizon}}
		
			13
			4
			
			,
	year={1999}
		
	

}

@incollection{b24,
	
	
		,
	title={{The Impact of Audit Quality on Earnings Predictability}}
		,
	author={{
			KHussainey
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			24
			4
			
			,
	year={2009}
		
	

}

@incollection{b25,
	
	
		,
	title={{Audit Firm Characteristics and Audit Quality in Nigeria}}
		,
	author={{
			OJIlaboya
		} and {
			FIOhiokha
		}}
		
		10.11648/j.ijber.20140305.14
	
	
		,
	journal={{International Journal of Business and Economic Research}}
		
			3
			5
			
			,
	year={2014}
		
	

}

@incollection{b26,
	
	
		,
	title={{A Theoretical Examination of the Roles of Auditing and the Relevance of Audit Reports. Accounting and Finance}}
		,
	author={{
			KIttonen
		}}
	
	
		,
	booktitle={{Vaasa: Vaasan Yliopiston Julkaisuja}}
				
			,
	year={2010}
			61
			28
		
	

}

@incollection{b27,
	
	
		,
	title={{The Differentiation of Quality Among Auditors: Evidence from the Not-for-Profit Sector}}
		,
	author={{
			JKrishnan
		} and {
			PCSchauer
		}}
		
	
	
		,
	journal={{Auditing: A Journal of Practice and Theory}}
		
			19
			2
			
			,
	year={2000}
		
	

}

@incollection{b28,
	
	
		,
	title={{Investors Protection and Corporate Valuation}}
		,
	author={{
			LaPorta
		} and {
			RSilanes
		} and {
			FShleifer
		} and {
			AVishny
		} and {
			R
		}}
		
		
		
		
	
	
		,
	journal={{Journal of Finance}}
		
			75
			
			,
	year={2002}
		
	

}

@incollection{b29,
	
	
		,
	title={{Can Big 4 versus Non-Big 4 Difference in Audit Quality Proxies be Attributed to Client Characteristics?}}
		,
	author={{
			ALawrence
		} and {
			MMinutti-Meza
		} and {
			PZhang
		}}
		
		
	
	
		,
	journal={{The Accounting Review}}
		
			86
			1
			
			,
	year={2011}
		
	

}

@incollection{b30,
	
	
		,
	title={{Have the Big Accounting Firms Lost their Audit Quality Advantage? Evidence from the Returns-Earnings Relation}}
		,
	author={{
			BLee
		} and {
			BSCox
		} and {
			DRoden
		}}
		
		
	
	
		,
	journal={{Journal of Forensic Accounting}}
		
			8
			1-2
			
			,
	year={2007}
		
	

}

@incollection{b31,
	
	
		,
	title={{Earnings Management and Investors' Protection. An International Comparison}}
		,
	author={{
			CLeuz
		} and {
			DNanda
		} and {
			PWysocki
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			69
			
			,
	year={2003}
		
	

}

@incollection{b32,
	
	
		,
	title={{The Market for Liars: Reputation and Auditor Honesty}}
		,
	author={{
			AMclennan
		} and {
			IUPark
		}}
		
		10.1111/ijet.12080
	
	
		,
	journal={{International Journal of Economic Theory}}
		
			12
			
			,
	year={2004}
		
	

}

@incollection{b33,
	
	
		,
	title={{Earnings Management, Audit Quality and Legal Environment: An International Comparison}}
		,
	author={{
			MUMemis
		} and {
			EHCetenak
		}}
		
	
	
		,
	journal={{International Journal of Economics and Financial Issues}}
		
			2
			4
			
			,
	year={2012}
		
	
	,
	note={Retrieved from www.econjournals.com}

}

@book{b34,
	
	
		,
	title={{The Effect of Big Four Office Size on Audit Quality}}
		,
	author={{
			YDMichael
		}}
		
			,
	year={2007}
			,
	address={Columbia}
		
		
			University of Missouri
		
	

}

@book{b35,
	
	
		,
	title={{Company Directors' View of the Performance of 1987 Big Eight and the 1996 Big Six}}
		,
	author={{
			PMoizer
		}}
		
			,
	year={1998}
		
		
			Leeds University Business School Working Paper
		
	

}

@incollection{b36,
	
	
		,
	title={{Determinants of the Depth of Voluntary Disclosure in the Board of Directors Statement in a Sample of}}
		,
	author={{
			KNaser
		} and {
			KKhatib
		}}
		
	
	
		,
	journal={{Jordanian Listed Companies. Advanced in International Accounting}}
		
			13
			
			,
	year={2000}
		
	

}

@incollection{b37,
	
	
		,
	title={{Auditor Credibility and Auditor Changes}}
		,
	author={{
			DRNichols
		} and {
			DBSmith
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			21
			2
			
			,
	year={1983}
		
	

}

@incollection{b38,
	
	
		,
	title={{Audit Quality and Earnings Response Coefficients of Quoted Companies in Nigeria}}
		,
	author={{
			AOOkolie
		}}
	
	
		,
	journal={{Journal of Applied Finance and Banking}}
		
			4
			2
			
			,
	year={2014}
		
	

}

@incollection{b39,
	
	
		,
	title={{Audit Quality and Accrual-Based Earnings Management of Quoted Companies in Nigeria}}
		,
	author={{
			AOOkolie
		} and {
			FOIzedonmi
		} and {
			AOEnofe
		}}
		
		
		
	
	
		,
	journal={{IOSR Journal of Economics and Finance}}
		
			2
			2
			
			,
	year={2013}
		
	

}

@book{b40,
	
	
		,
	title={{Can Audit Regulations Reduce Earnings Management? Evidence from an Analysis of the Relationship between Earnings Management and Auditor Switches. A Paper Presented at the South African Accounting Association Conference}}
		,
	author={{
			GPenning
		} and {
			CDVillier
		}}
		
		
			,
	year={2015}
		
	
	,
	note={Unpublished}

}

@incollection{b41,
	
	
		,
	title={{An Empirical Study of the Audit Expectation-Performance Gap}}
		,
	author={{
			BAPorter
		}}
	
	
		,
	journal={{Accounting and Business Research}}
		
			24
			93
			
			,
	year={1993}
		
	

}

@incollection{b42,
	
	
		,
	title={{Ideas for}}
		,
	author={{
			JTReisch
		}}
	
	
		,
	journal={{Future Research on Audit Quality. The Audit Report}}
		
			24
			1
			
			,
	year={2000}
		
	

}

@incollection{b43,
	
	
		,
	title={{Auditor Quality and Earnings Management: Singaporean Evidence}}
		,
	author={{
			RRusmin
		}}
	
	
		,
	journal={{Managerial Audit Journal}}
		
			25
			7
			
			,
	year={2010}
		
	

}

@incollection{b44,
	
	
		,
	title={{Audit Firm Size and Quality: Does Audit Firm Size Influence Audit Quality in the Libyan Oil Industry?}}
		,
	author={{
			NSawan
		} and {
			IAlsaqqa
		}}
		
		
	
	
		,
	journal={{African Journal of Business Management}}
		
			
			,
	year={2013}
		
	

}

@book{b45,
	
	
		,
	author={{
			KSchipper
		}}
		,
	title={{Commentary on Earnings Management. Accounting Horizons}}
				
			,
	year={1989}
			
		
	

}

@incollection{b46,
	
	
		,
	title={{Investor Protection, Prospect Theory and Earnings Management: An International Comparison of the Banking Industry}}
		,
	author={{
			CHShen
		} and {
			HLChih
		}}
		
	
	
		,
	journal={{Journal of Banking and Finance}}
		
			29
			10
			
			,
	year={2005}
		
	

}

@book{b47,
	
	
		,
	title={{The Value Relevance of Auditors Communications. Financial Statement Users Understanding of the Messages in the Audit Reports}}
		,
	author={{
			FKSijpesteijn
		}}
		
			,
	year={2011}
		
		
			Erasmus Universiteit. Rotterdam: Unpublished
		
	

}