Audit Firm Attributes and Financial Reporting Quality of Quoted Manufacturing Firms in Nigeria
نویسندگان
چکیده
منابع مشابه
Internal Audit, Board of Directors and Financial Reporting Quality
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
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We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit qu...
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The purpose of this research studies the impact of business intelligence on the financial reporting quality of listed companies in the Tehran Stock Exchange using structural equation modeling. The instruments of this research were the business Intelligence Questionnaire (Provich, 2012) and the financial statements of listed companies in The Tehran Stock Exchange to study of the financial report...
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This paper examines Nigeria. The ratio of the three major tribes to t board ethnic diversity. the Nigerian Stock Exchange and a cross sectional OLS regressio collected from annual reports and through board members background profile searching. The argument that there is a possibility of improving balancing. The main finding board of quoted companies in Nige Allowing for interaction among the et...
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ژورنال
عنوان ژورنال: International Journal of Economics and Management Studies
سال: 2020
ISSN: 2393-9125
DOI: 10.14445/23939125/ijems-v7i1p107