東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

Impact of Audit Committee Attributes...

Yusuf, Abiodun Sarafadeen.

FindBook

Google Book

Amazon

博客來

Impact of Audit Committee Attributes on Financial Reporting Quality of Listed Financial Institutions in Nigeria.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Impact of Audit Committee Attributes on Financial Reporting Quality of Listed Financial Institutions in Nigeria./
作者:	Yusuf, Abiodun Sarafadeen.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2018,
面頁冊數:	105 p.
附註:	Source: Masters Abstracts International, Volume: 80-06.
Contained By:	Masters Abstracts International80-06.
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=13422226
ISBN:	9780438722903

Impact of Audit Committee Attributes on Financial Reporting Quality of Listed Financial Institutions in Nigeria.
Yusuf, Abiodun Sarafadeen.

Impact of Audit Committee Attributes on Financial Reporting Quality of Listed Financial Institutions in Nigeria. - Ann Arbor : ProQuest Dissertations & Theses, 2018 - 105 p.

Source: Masters Abstracts International, Volume: 80-06.

Thesis (M.S.)--Kwara State University (Nigeria), 2018.

This item must not be sold to any third party vendors.

The persistent rise in the reported cases of accounting scandals and failure of firms after disclosure of juicy profit has raised question on the monitoring role of the audit committee in ensuring the quality of published financial report This has adversely affect the stakeholders' confidence on the relevance and reliability of accounting figures in the financial statement as the manipulations went undetected by the audit committee saddled with the responsibility of ensuring the quality of financial statement. Therefore, the broad objective of this study is to examine the impact of audit committee attributes on financial reporting quality of listed financial institutions in Nigeria. To achieve this objective, the following specific objectives were spelt out; To assess the impact of accounting expertise in the audit committee on the financial reporting quality of listed financial institutions in Nigeria; ii. To ascertain the extent to which tenure of audit committee members affect the quality of financial reporting of listed financial institutions in Nigeria; iii. To examine the impact of busyness of audit committee member on the financial reporting quality of listed financial institutions in Nigeria; iv. To determine the extent to which audit committee meetings attendance influence the quality of financial reporting of listed financial institutions in Nigeria; and v. To examine whether there is difference in the quality of financial reporting among various sub-sectors of listed financial institutions in Nigeria. Ex-post facto research design was employed as the research design. The population of the study consists of fifty-seven (57) listed financial firms on the floor of Nigeria Stock Exchange from which fifty (50) financial firms were selected as its sample size. Descriptive and panel regression analysis technique was employed in the analysis of the secondary data collected from the annual reports and accounts of sample firms chosen as sample for period of five years (2013-2017). The study found that audit committee accounting expertise, audit committee busyness and audit committee meeting attendance has significant positive impact on the financial reporting quality of listed financial institutions in Nigeria at 5% significance level. This implies that audit committee accounting expertise, audit committee busyness and audit committee meeting attendance enhance the quality of financial reporting of listed financial institutions in Nigeria. The study also revealed that audit committee tenure has a insignificant impact on financial reporting quality of listed financial institutions in Nigeria at 95% confidence level. This implies that irrespective of the period (shorter or longer) a member of audit committee spent on the audit committee board, it has no influence in determining the quality of financial statement. The study also found out that there is significant difference in the quality of financial reporting among various sub-sectors of the listed financial institutions in Nigeria. The study therefore concludes that, audit committee attributes have significant positive impact on financial reporting quality of listed financial institutions in Nigeria. The study recommends among others that regulators such as Securities and Exchange Commission (SEC), Central Bank of Nigeria (CBN) and NDIC should emphasize that every audit committee must have at least one member with pure accounting qualifications rather than openness of financial expertise as stated in the Nigerian Code of Corporate Governance (2016).

ISBN: 9780438722903Subjects--Topical Terms:

557516
Accounting.
Subjects--Index Terms:

Effect of auditor tenure on quality financial reporting

Impact of Audit Committee Attributes on Financial Reporting Quality of Listed Financial Institutions in Nigeria.
LDR:05077nmm a2200409 4500 001 2265586
005 20200528062522.5
008 220629s2018 ||||||||||||||||| ||eng d
020 $a 9780438722903
035 $a (MiAaPQ)AAI13422226
035 $a (MiAaPQ)kwara:10103
035 $a AAI13422226
040 $a MiAaPQ $c MiAaPQ
100 1 $a Yusuf, Abiodun Sarafadeen. $3 3542754
245 1 0 $a Impact of Audit Committee Attributes on Financial Reporting Quality of Listed Financial Institutions in Nigeria.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2018
300 $a 105 p.
500 $a Source: Masters Abstracts International, Volume: 80-06.
500 $a Publisher info.: Dissertation/Thesis.
500 $a Advisor: Mubaraq, Sanni Mubaraq.
502 $a Thesis (M.S.)--Kwara State University (Nigeria), 2018.
506 $a This item must not be sold to any third party vendors.
520 $a The persistent rise in the reported cases of accounting scandals and failure of firms after disclosure of juicy profit has raised question on the monitoring role of the audit committee in ensuring the quality of published financial report This has adversely affect the stakeholders' confidence on the relevance and reliability of accounting figures in the financial statement as the manipulations went undetected by the audit committee saddled with the responsibility of ensuring the quality of financial statement. Therefore, the broad objective of this study is to examine the impact of audit committee attributes on financial reporting quality of listed financial institutions in Nigeria. To achieve this objective, the following specific objectives were spelt out; To assess the impact of accounting expertise in the audit committee on the financial reporting quality of listed financial institutions in Nigeria; ii. To ascertain the extent to which tenure of audit committee members affect the quality of financial reporting of listed financial institutions in Nigeria; iii. To examine the impact of busyness of audit committee member on the financial reporting quality of listed financial institutions in Nigeria; iv. To determine the extent to which audit committee meetings attendance influence the quality of financial reporting of listed financial institutions in Nigeria; and v. To examine whether there is difference in the quality of financial reporting among various sub-sectors of listed financial institutions in Nigeria. Ex-post facto research design was employed as the research design. The population of the study consists of fifty-seven (57) listed financial firms on the floor of Nigeria Stock Exchange from which fifty (50) financial firms were selected as its sample size. Descriptive and panel regression analysis technique was employed in the analysis of the secondary data collected from the annual reports and accounts of sample firms chosen as sample for period of five years (2013-2017). The study found that audit committee accounting expertise, audit committee busyness and audit committee meeting attendance has significant positive impact on the financial reporting quality of listed financial institutions in Nigeria at 5% significance level. This implies that audit committee accounting expertise, audit committee busyness and audit committee meeting attendance enhance the quality of financial reporting of listed financial institutions in Nigeria. The study also revealed that audit committee tenure has a insignificant impact on financial reporting quality of listed financial institutions in Nigeria at 95% confidence level. This implies that irrespective of the period (shorter or longer) a member of audit committee spent on the audit committee board, it has no influence in determining the quality of financial statement. The study also found out that there is significant difference in the quality of financial reporting among various sub-sectors of the listed financial institutions in Nigeria. The study therefore concludes that, audit committee attributes have significant positive impact on financial reporting quality of listed financial institutions in Nigeria. The study recommends among others that regulators such as Securities and Exchange Commission (SEC), Central Bank of Nigeria (CBN) and NDIC should emphasize that every audit committee must have at least one member with pure accounting qualifications rather than openness of financial expertise as stated in the Nigerian Code of Corporate Governance (2016).
590 $a School code: 2005.
650 4 $a Accounting. $3 557516
650 4 $a African Studies. $3 1669436
650 4 $a Finance. $3 542899
653 $a Effect of auditor tenure on quality financial reporting
653 $a Financial reporting quality
653 $a Impact of accounting expertise in an organization
653 $a Relevance of audit committee in an organization
653 $a Relevance of audit committees meeting on firm growth
653 $a Stakeholders' confidence on reported financial statement
690 $a 0272
690 $a 0293
690 $a 0508
710 2 $a Kwara State University (Nigeria). $b Humanities, Management and Social Sciences. $3 3436070
773 0 $t Masters Abstracts International $g 80-06.
790 $a 2005
791 $a M.S.
792 $a 2018
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=13422226