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https://www.um.edu.mt/library/oar/handle/123456789/66658| Title: | Audit quality and financial reporting quality of deposit money banks listed on the Nigerian Stock Exchange |
| Authors: | Ogungbade, Oluyinka I. Adekoya, Adeleke C. Olugbodi, Deborah I. |
| Keywords: | Financial statements -- Nigeria Auditing -- Quality control Banks and banking -- Nigeria Stock exchanges -- Nigeria |
| Issue Date: | 2021-01 |
| Publisher: | Ahmet Gökgöz |
| Citation: | Ogungbade, O. I., Adekoya, A. C., & Olugbodi, D. I. (2021). Audit quality and financial reporting quality of deposit money banks listed on the Nigerian Stock Exchange. Journal of Accounting, Finance and Auditing Studies, 7(1), 77-98. |
| Abstract: | Purpose: The aim of this study is to examine the effect of
audit quality on financial reporting quality of deposit
money banks listed on the Nigerian stock exchange. Methodology: Data were extracted from audited annual reports of all the 11 deposit money banks listed on the Nigerian stock exchange for ten years, 2009-2018. The study used panel multiple regression and employed Hausman's test to choose between Random and fixedeffect model. Random effect model was chosen and interepreted. Findings: We found out that audit firm size, audit tenure, and audit fees affect Financial reporting quality(FRQ), but only the effect of audit fees was statistically significant. Originality/Value: Unlike many previous studies, this study employed the relevance of financial reports based on the time lag between the accounting year-end and the date the report was signed by the external auditor to measure financial reporting quality (FRQ). |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/66658 |
| Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 7, Issue 1 Journal of Accounting, Finance and Auditing Studies, Volume 7, Issue 1 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| JAFAS7(1)A4.pdf | 778.23 kB | Adobe PDF | View/Open |
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