The literature on the influence of audit committees (ACs) and cosmetic accounting (CSA) is scarce. This paper aims to examine the influence of AC attributes on CSA and how this relationship is moderated by the audit price (AUPR).,The study used pooled logistic regressions to analyse 624 firm-year observations of listed companies in Nigeria from 2008 to 2016.,The results show that AC financial accounting expertise, AC legal expertise and female AC membership were negatively related to CSA. The negative relationship is highly pronounced when a firm incurs higher audit fees. Results for the robustness checks were similar, even with changes to the measurements of dependent and independent variables and alternative estimation.,This study can benefit policymakers and regulators, enabling them to better appreciate the importance of AC attributes and AUPR in curtailing artificial manipulation and enhancing financial reporting quality.,This study can benefit policymakers and regulators, enabling them to better appreciate the importance of AC attributes and AUPR in curtailing artificial manipulation and enhancing financial reporting quality.,The findings provide an initial insight into the moderating effect of AUPR on the relationship between AC attributes and CSA.

中文翻译：

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尼日利亚的审计委员会属性和化妆品会计

关于审计委员会（AC）和化妆品会计（CSA）的影响的文献很少。本文旨在研究AC属性对CSA的影响以及如何通过审计价格（AUPR）缓解这种关系。本研究使用汇总逻辑回归分析了2008年至2016年尼日利亚624家公司对上市公司的年度观察。 ，结果表明，AC财务会计专业知识，AC法律专业知识和女性AC成员与CSA负相关。当公司产生更高的审计费用时，这种负相关关系就非常明显。即使对因变量和自变量的度量以及备选估计进行了更改，鲁棒性检查的结果也相似。该研究可以使决策者和监管机构受益，