KIJHUS Volume. 2, Issue 2 (2021)

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Contributor(s)

Olaoye, C.O., Akintayo, Oluwatoyin, O.A
 

Keywords

Financial Reporting Quality Audit independence Audit tenure Audit Size Joint Audit Audit Firm Size
 

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DETERMINANTS OF FINANCIAL REPORTING QUALITY IN NIGERIA NON-FINANCIAL INSTITUTIONS (2010-2018)

Abstract: This study focused on the investigation of determinants of quality of financial report in non-financial institutions in Nigeria. To achieve this objective a time series research design was adopted to gather data from the annual financial report of the selected institutions from the periods 2010-2018. Moreover, from the 106 non-financial institutions quoted on the stock exchange market in Nigeria only 32 institutions were purposively selected for the study on the basis of certain criterias. In addition, both descriptive and inferential statistics tools of Panel regression analysis were used for the study. The result of the pre-estimate estimate conducted for the study revealed that the random effect estimate was better for the study. Meanwhile, the result of the study obtained indicated that there were determinants of financial reporting quality in the selected non-financial institutions. In particular, it was found that audit firm tenure, audit fees, joint audit and audit firm independence were determinants of financial reporting quality. The study concluded that audit firm characteristics might be indicators of financial reporting quality in the selected institutions.
 
 
 

KIU Interdisciplinary Journal of Humanities and Social Sciences (KIJHUS), 2024