[01] Egbunike Amaechi Patrick, Department of Accountancy, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria. [02] Ezelibe Chizoba Paulinus, Department of Accountancy, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria. [03] Aroh Nkechi Nympha, Department of Accountancy, Federal Polytechnic, Oko, Anambra State, Nigeria.

Accountants and financial economists have for long identified that corporate governance affects both financial performance and the opportunistic behavior of managers. This study seeks to explore the influence of corporate governance and earnings management practices in Nigerian quoted companies. This is premised on the increasing failure of corporate organizations which translate into the inability of organizations to meet the expectations of their various stakeholders. Jones Model is explored to investigate the influence of corporate governance on earnings management. Primary and secondary data were used on a sampled of quoted Nigerian companies’ selected through purposive sampling technique between a period of 2011-2014. Collected data were analyzed using tables, simple regression techniques done with the aid of SPSS. The research findings show that corporate governance practices such as the board size, firm size, board independence, and strength of the audit committee have significant influence on earnings management practices among Nigerian quoted companies. Consequent upon this study, it was recommended that there should be improvement in corporate governance codes governing corporations.

Influence, Corporate Governance, Earnings Management, Quoted Companies, Nigeria

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