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This paper aims to examine the impact of the auditor's characteristics on bank's earnings management (EM) through loan loss provisions (LLP) for African banks.

This study is based on 360 bank-year observations from 14 African countries for the period 2011–2016, discretionary LLP is used as proxy for EM. Panel regressions have been conducted.

The authors' findings reveal that auditor's industry specialization and tenure exert a negative and significant influence on the extent of LLP-based EM. The results also show that total fees paid to the banks' auditors are positively related to the extent of EM. In a further analysis, the authors find that industry specialist auditors are more effective in reducing the incoming-increasing. Similarly, the positive relationship previously found between EM and total fees still holds only for income-increasing. Moreover, auditor tenure negatively impacts both income-increasing and income-decreasing EM. As for auditor change, results reveal differential effect on EM.

The current research extends prior literature and provides an understanding of an important external monitoring mechanism, the external audit, within African banks. To the best of the authors' knowledge, there is a paucity of cross-country studies that has addressed the influence of auditors' attributes on banks' EM in Africa.

From earliest times the land and all it produced to feed and sustain those who dwelt on it was mankind's greatest asset. From the Biblical “land of milk and honey”, down through history to the “country of farmers” visualised by the American colonists when they severed the links with the mother country, those who had all their needs met by the land were blessed — they still are! The inevitable change brought about by the fast‐growing populations caused them to turn to industry; Britain introduced the “machine age” to the world; the USA the concept of mass production — and the troubles and problems of man increased to the present chaos of to‐day. There remained areas which depended on an agri‐economy — the granary countries, as the vast open spaces of pre‐War Russia; now the great plains of North America, to supply grain for the bread of the peoples of the dense industrial conurbations, which no longer produced anything like enough to feed themselves.

The long controversy that has waxed furiously around the implementation of the EEC Directives on the inspection of poultry meat and hygiene standards to be observed in poultry slaughterhouses, cutting‐up premises, &c, appears to be resolved at last. (The Prayer lodged against the Regulations when they were formally laid before Parliament just before the summer recess, which meant they would have to be debated when the House reassembled, could have resulted in some delay to the early operative dates, but little chance of the main proposals being changed.) The controversy began as soon as the EEC draft directive was published and has continued from the Directive of 1971 with 1975 amendments. There has been long and painstaking study of problems by the Ministry with all interested parties; enforcement was not the least of these. The expansion and growth of the poultry meat industry in the past decade has been tremendous and the constitution of what is virtually a new service, within the framework of general food inspection, was inevitable. None will question the need for efficient inspection or improved and higher standards of hygiene, but the extent of the