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An Examination Of The Audit Report Lag Of Companies Quoted In The Nigeria Stock Exchange

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  • Dr. N.O Dibia

    (University of Szent István, Department of Management and Business Administration)

  • J.C Onwuchekwa

    (Lecturer, Department of Accounting, Rhema University, Aba, Abia State, Nigeria.)

Abstract

The role of health and environmental consciousness in consumers lifestyle is often explored in the US and Europe. The study mainly targets one element of this topic: consumers’ priorities in foodstuff markets, while exploring trends with respect to health and environmental consciousness. I conducted a nationwide primary research in Hungary in March 2012, the main results of which are published in this study. The goal was to assertain the place and role of these elements in our foodstuff consumption. In my research the main question being: How self-restrictive and self-conscious are we when purchasing and consuming foodstuff? with every foodstuff purchase we make decisions about our environment, which indirectly has an effect on the producers, manufacturers and dealers. I will briefly review the foodstuff consumers segments in Hungary, which first have been identified using factor analysis followed by cluster analysis. I have identified the following consumer groups based on health consciousness: Conscious majority, Conscious by commitment, Economist “housewife†, Youthfully eclectic and Passives.

Suggested Citation

  • Dr. N.O Dibia & J.C Onwuchekwa, 2013. "An Examination Of The Audit Report Lag Of Companies Quoted In The Nigeria Stock Exchange," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(9), pages 8-16, July.
    • Handle: RePEc:mir:mirbus:v:3:y:2013:i:9:p:8-16
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    References listed on IDEAS

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    1. Beaver, Wh, 1968. "Information Content Of Annual Earnings Announcements," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 67-92.
    2. Mohamad Naimi Mohamad-Nor & naimi@uum.edu.my & Rohami Shafie & Wan Nordin Wan-Hussin, 2010. "Corporate Governance and Audit Report Lag in Malaysia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 6(2), pages 57-84.
    3. Ashton, Rh & Willingham, Jj & Elliott, Rk, 1987. "An Empirical-Analysis Of Audit Delay," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 275-292.
    4. Robert H. Ashton & Paul R. Graul & James D. Newton, 1989. "Audit delay and the timeliness of corporate reporting," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 657-673, March.
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    Cited by:

    1. Ishaq Ahmed Mohammed & Ayoib Che-Ahmad & Mazrah Malek, 2018. "Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 355-374, April.
    2. Bishnu Prasad Bhattarai, 2021. "Determinants of Audit Report Lag of Commercial Banks in Nepal," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(10), pages 108-108, July.
    3. Eghosa Inneh & Isaiah Omotayo FAKUNLE & Romoke Rafiat BUSARI & Ibrahim Gbenga OLATUNJI, 2022. "Audit Characteristics and Financial Reporting Timeliness of Nigerian Listed Non-Financial Institution," Journal of Economics and Behavioral Studies, AMH International, vol. 14(2), pages 13-25.
    4. Ivy Bach & Dr. Nathan Mwenda, 2023. "Effect of Board Size and Board Share Ownership on the Financial Performance of Commercial Banks Listed at the Nairobi Securities Exchange in Kenya," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(12), pages 1550-1556, December.

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