Peer-Reviewed · Open Access · International
This study examined the impact of Corporate Governance (CG) mechanisms on audit quality (AQ) of listed companies in Nigerian industrial goods sector for twelve years (2006-2017). The data for the study were extracted from the annual reports and accounts of the sampled firms for the study period. Des...
The conception of IFRS is one of the most challenging changes in the framework of accounting globally. IFRS has been an issue of discourse and argument among scholars over decades most especially; on historical cost accounting and fair value measurement. This study examined the impact of IFRS adopti...
This study assessed the determinants of compliance with IFRS 6 by quoted integrated oil and gas companies in Nigeria. The data are collected from annual reports and accounts of sampled integrated companies in Nigeria for the period of six years (2012 to 2017). Compliance index, descriptive statistic...
The aim of this study is to examine the impact of audit committee attributes on the financial reporting quality of listed insurance companies in Nigeria. The research employed an ex-post-facto design. Empirical analysis was conducted on 13 listed insurance firms in Nigeria over the period of 2012-20...
The study investigates the relationship between board characteristics which include board size, board independence, board members’ qualifications, board commitment and firms’ performance. To accomplish the said objective, this study used data extracted from the annual reports of 48 listed financial ...
Non-Executive Directors (NEDs) are considered to be efficient in enhancing corporate governance and business prosperity of companies. Despite many studies on the effect of board attributes on earnings management yet, few studies explored the net effect of non-executive directors’ attributes on earni...
Globalization has helped connect societies and their environmental fates more closely than ever before. Individuals are now stressing the importance of the natural environment. Environmentally responsible activities from operating companies to the host communities reduce hostility and disruption of ...
This paper examines the relationship between institutional investors and the cost of debt of listed companies in Nigeria. The paper also explores the moderating effect of foreign directors on the relationship between institutional shareholders and the associated cost of debt. Based on the data of 22...
This paper explored the applicability of forensic accounting in improving the quality of the financial statements of listed Deposit Money Banks in Nigeria. A survey was conducted through the administration of a questionnaire to a sample of 230 respondents which was composed of some members of the st...
This study examines the impact of firms’ financial performance on the level of compliance with the provisions of BOFIA by listed deposit money banks (DMB) in Nigeria. The population of the study constitute all the fifteen (15) listed deposit money banks in Nigeria out of which a sample of thirteen (...
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