https://airjournal.org/article/earnings-management-and-corporate-tax-aggressiveness-among-listed-nigerian-firms-the-moderating-role-qfn1e AIR JOURNAL — Academic Ink Review en 2026-12-31T00:00:00.000Z Earnings Management and Corporate Tax Aggressiveness Among Listed Nigerian Firms: The Moderating Role of Audit Committee Independence Earnings management, tax aggressiveness, audit committee independence, corporate governance, Nigeria, discretionary accruals, effective tax rate, moderation