Auditors Independence and Quality of Financial Reporting in Nigeria (Record no. 5989)

000 -LEADER
fixed length control field 01995nam a22001457a 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 210802b ||||| |||| 00| 0 eng d
100 ## - MAIN ENTRY--AUTHOR
Author ATAGAMEN, Abigail
245 ## - TITLE STATEMENT
Title Auditors Independence and Quality of Financial Reporting in Nigeria
250 ## - SUPERVISOR
Supervisor Dr. ONICHABOR, Pius
260 ## - IMPRINT
Place of publication Ibafo
Department (College) Accounting
Date of publication 2019
300 ## - COLLATION
Pagination ix,; 65p.
Other physical details tables
520 ## - SUMMARY, ETC.
Summary, etc The effect of auditor’s level of independence on financial reporting quality of deposit money banks was investigated in this study. The alarming rate of bank failure in Nigeria is a concern for researchers to investigate the role of auditors in ensuring financial reporting quality in the industry. Copies of questionnaire were administered on accounts and audit staff of selected deposit money banks in Nigeria. Correlation and regression analyses were employed to test the hypotheses of the study. This study reveals that auditor’s independence has positive significant effect on the quality of financial reporting in deposit money banks in Nigeria. Further result from this study indicates that non-audit services have significant negative effect on the quality of financial reporting in deposit money banks in Nigeria. Another outcome of this study is that audit rotation has significant positive effect on the quality of financial reporting in deposit money banks in Nigeria. Hence, the study concluded that auditor’s independence, non-audit services and audit rotation have significant effects on financial reporting quality of deposit money banks sampled for this study. The study recommended that regulatory bodies and professional bodies should regulate and monitor the type and scope of non-audit services an auditor may engage in from time to time. The study recommends further that mandatory rotation of auditor of deposit money banks in Nigeria should be enforced by enabling regulatory organs like the central bank of Nigeria (CBN), Nigeria Security Exchange (NSE).
650 ## - TRACINGS
Main Subject Accounting
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Item type Students Thesis
Holdings
Source of classification or shelving scheme Not for loan Permanent location Current location Shelving location Date acquired Accen. No. Koha item type
    Main Library Main Library Reference 02.08.2021 15020101022 Students Thesis

Powered by Koha