Impact of corporate board and external audit attributes on earnings quality: Experience from Nigeria quoted foods and beverages firms

The recent audit failures has pointed to weaknesses in financial report and give occasion of doubt users about the reliability earnings declared by firms. This study examines effects corporate board external attributes on quality listed foods beverages firms Nigeria. Secondary data were employed through audited annual reports accounts eight (8) selected Nigerian Stock Exchange using judgmental sampling technique. Data collected analyse descriptive statistics like table, percentage inferential such as panel regression analysis. All Analysis tested at 5% level significance. results revealed that firm size (β=14485.32, P=0.000) which is attribute (β=-2741.887, P=0.000), committee presence (β= -8225.11, P=0.044) company 5454.20, significant determinants Also, result independence -6.57e-06, P=0.035) (β=0.1141479, P= 0.018) had effect discretionary accruals. therefore concluded (audit committee) (auditor independence, size) measured management recommends order enhance auditor’s uniform fee should be formulated, also, disclosure made other members’ year experience gender for effective monitoring system.