Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/26009
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dc.contributor.authorOsarumwense, Eriabie Sylvester-
dc.contributor.authorAderemi, Adeyemo Kingsley-
dc.date.accessioned2018-01-25T09:35:35Z-
dc.date.available2018-01-25T09:35:35Z-
dc.date.issued2016-
dc.identifier.citationOsarumwense, E. S., & Aderemi, A. K. (2016). The impact of financial literacy and frequency of meetings of members of audit committee on financial reporting quality in Nigerian quoted companies. Journal of Accounting, Finance and Auditing Studies, 2(2), 1-22.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/26009-
dc.description.abstractThe main objective of this study was to evaluate the impact of Financial Literacy (FL) and Frequency of Meetings(FM) of members of Audit Committee on financial reporting quality in Nigerian quoted companies. Data for the study were derived from annual reports of one hundred and thirty one (131) companies quoted on the Nigerian Stock Exchange over the period of 2006 to 2012. The data were analyzed using descriptive, correlation and Ordinary Least Square (OLS). The multivariate regression technique was utilized to estimate our model. The findings showed that audit committee financial literacy and audit committee frequency of meetings had a positive significant influence on financial reporting quality. Based on these findings, some recommendations were made, prominent amongst them, was that, in order to strengthen the impact of financial literacy on financial reporting quality, regulatory authorities such as SEC, CBN and NDIC, should give special attention to audit committee members with high status with a view to making it mandatory for all companies to comply with it. Status, in this context, implies an aspect of personal power reflecting the ability to influence outcomes based on perceived skills, qualities and personal attributes.en_GB
dc.language.isoenen_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectFinancial statements -- Quality controlen_GB
dc.subjectFinancial literacyen_GB
dc.subjectAuditing -- Nigeriaen_GB
dc.titleThe impact of financial literacy and frequency of meetings of members of audit committee on financial reporting quality in Nigerian quoted companiesen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 2
Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 2

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