[PDF][PDF] Audit quality and financial reporting quality of deposit money banks listed on the Nigerian Stock Exchange

OI Ogungbade, AC Adekoya, DI Olugbodi - 2021 - um.edu.mt
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 …

Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria

CF Egbunike, IM Igbinovia, KJ Okafor… - Asian Journal of …, 2023 - emerald.com
Purpose The study investigated the relationship between residual audit fee and real income
smoothening, proxied as real operating cash flow and production expenditure smoothing of …

Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise

H Bala, W Ahmad, G Khatoon… - Cogent Business & …, 2022 - Taylor & Francis
This study investigates how audit committee accounting expertise (ACAE) influences the
relationship between audit firm attributes (AUFA) and income smoothing (IS). The study …

[PDF][PDF] evidenţe pentru Indonezia

DS SAILENDRA, LS MAYANGSARI - Sumar/Content, 2019 - researchgate.net
Acest studiu a urmărit să analizeze efectul tranzacţionării libere a acţiunilor (free float) şi al
calităţii auditului asupra performanţei companiilor în cazul firmelor publice care operează în …

[PDF][PDF] International financial reporting standards [IFRS] and corporate governance: A survey of Nigerian deposit money banks [DMBs]

DI CHUDE, NP CHUDE - Account and Financial Management …, 2023 - academia.edu
The study examined the effect of the International Financial Reporting Standards [IFRS]
implementation on the corporate governance of Nigerian banks. The specific objectives of …

The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable

S Indrawati, DA Surjandari - The Indonesian Journal of Accounting …, 2022 - ijar-iaikapd.or.id
The purpose of this study is to examine the factors that influence earnings management
practices in state-owned companies and their subsidiaries listed on the Indonesia Stock …

Audit Tenure and Financial Reporting Quality of Listed Non-Financial Services Firms in Nigeria: The Modeating Role of Audit Committee's Independence.

AS Yayangida, MN Ahmed… - UMYU Journal of …, 2023 - accountingjournal.umyu.edu.ng
Audit tenure in particular, has become a lingering issue after the accounting scandals
involving wide-ranging corporate entities from both local and global business environments …

Board Gender Diversity and Financial Reporting Quality in Nigeria: Moderating Role of Auditor Quality

KA Soyemi, SA Adebayo, GA Fatai - The Journal of Accounting …, 2024 - dj.univ-danubius.ro
Arising from renewed interest on studies on gender exemplification on board, coupled with
mixed findings noticeable therein, this study contributes to literatures, especially in emerging …

Effect of Audit Firm Characteristics on Audit Quality of Quoted Deposit Money Banks in Nigeria

FO Emovon, EE Ogbonmwan - FUDMA Journal of …, 2024 - fujafr.fudutsinma.edu.ng
This study investigates how the characteristics of audit firms are associated with audit quality
in deposit money banks situated in Nigeria. The core explanatory variables employed or …

Audit committee attributes and share price reaction of listed Deposit money banks in Nigeria

GT Gbenyi, IN Tsegba… - Asian Journal of …, 2023 - research.sdpublishers.net
This study investigated the effect of audit committee characteristics on share price reaction of
listed Deposit Money Banks (DMBs) in Nigeria. Specifically, the study sought to examine the …