IDEAS home Printed from https://ideas.repec.org/a/ags/pdcbeh/285178.html
   My bibliography  Save this article

Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria

Author

Listed:
  • Mohammed, Ishaq Ahmed
  • Che0Ahmad, Ayoib
  • Malek, Mazrah

Abstract

The study investigates shareholders impact as audit committee members and two attributes of audit quality in relation to financial reporting lag (FRL). The data were collected from firms listed on the Nigerian Stock Exchange (NSE) for 2011 to 2015 financial years. The study utilizes panel corrected standard errors (PCSEs) and quantiles regression. Findings indicate a negative and significant relationship between SFEX, SACR, BLKH, ROA, GWTH and (FRL). The study finds evidence that shareholders can enhance reporting timeliness while Big4 audit firms can perform faster audit work. The result also shows a glimpse of the level of non-compliance with regulation.

Suggested Citation

  • Mohammed, Ishaq Ahmed & Che0Ahmad, Ayoib & Malek, Mazrah, 2018. "Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 14(2), February.
    • Handle: RePEc:ags:pdcbeh:285178
    DOI: 10.22004/ag.econ.285178
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/285178/files/Mohammed.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.285178?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Olusola LODIKERO & Kazeem A. SOYINKA & Oluwafemi M. SUNDAY, 2022. "Chief Executive Officers (CEOs) Attributes and Earnings Management of listed Deposit Money Banks (DMBs) in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(12), pages 234-239, December.

    More about this item

    Keywords

    Financial Economics;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:pdcbeh:285178. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/pradecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.