Matches in SemOpenAlex for { <https://semopenalex.org/work/W3106249675> ?p ?o ?g. }
Showing items 1 to 79 of
79
with 100 items per page.
- W3106249675 abstract "This study examines the mediating effect of audit quality (AQ) proxied by audit fees and Big 4 auditors on the relationship between the audit committee (AC) characteristics and financial reporting quality (FRQ) of listed companies in Nigeria. The study employed 88 firms listed in the Nigerian Stock Exchange through 440 firm-year observations for five years ranging from 2012 to 2016. A multiple regression was employed to test the mediation using the Baron and Kenny and Sobel Tests. The findings reveal that the AC size, AC independence, AC financial accounting experts (ACFAEs), AC legal experts (ACLEs), female AC members (FACMs), AC stock ownership (ACSO), and AC tenure are negatively and significantly associated with the discretionary accruals (DA) and income smoothing (IS) behaviour of firms. In contrast, it is documented that the AC chair cannot be relied upon in minimising agency problems in a situation where the committee is chaired by a shareholder. The study shows that the AC size, AC independence, ACFAEs, ACLEs, and ACSO are positively related to AQ. It is established that AC meetings, FACMs, AC tenure, and AC chair are inversely related to AQ. It is also established that a higher audit fee is associated with lower DA and lower IS. Moreover, the mediation model reveals that audit fees partially and significantly mediate the relationships amongst the AC size, ACFAEs, ACLEs, FACMs, ACSO, and FRQ. This study recommends that the Nigerian SEC should, in the review of subsequent codes, recognise the presence of independent directors and legal experts in the AC as they are found to be effective monitors in constraining artificial smoothing. However, the regulators should be cautious about shareholders serving as chairpersons of the AC, and emphasis should be placed on the financial expertise and experience rather than relying on the status of the shareholders." @default.
- W3106249675 created "2020-11-23" @default.
- W3106249675 creator A5026881353 @default.
- W3106249675 date "2019-01-01" @default.
- W3106249675 modified "2023-09-27" @default.
- W3106249675 title "Audit committee characteristics and financial reporting quality in Nigeria : the mediating effect of audit quality" @default.
- W3106249675 hasPublicationYear "2019" @default.
- W3106249675 type Work @default.
- W3106249675 sameAs 3106249675 @default.
- W3106249675 citedByCount "0" @default.
- W3106249675 crossrefType "dissertation" @default.
- W3106249675 hasAuthorship W3106249675A5026881353 @default.
- W3106249675 hasConcept C10138342 @default.
- W3106249675 hasConcept C105795698 @default.
- W3106249675 hasConcept C120757647 @default.
- W3106249675 hasConcept C121955636 @default.
- W3106249675 hasConcept C124936454 @default.
- W3106249675 hasConcept C137725906 @default.
- W3106249675 hasConcept C140181557 @default.
- W3106249675 hasConcept C144133560 @default.
- W3106249675 hasConcept C147007100 @default.
- W3106249675 hasConcept C170856484 @default.
- W3106249675 hasConcept C17744445 @default.
- W3106249675 hasConcept C179420905 @default.
- W3106249675 hasConcept C199521495 @default.
- W3106249675 hasConcept C199539241 @default.
- W3106249675 hasConcept C200870193 @default.
- W3106249675 hasConcept C2781426361 @default.
- W3106249675 hasConcept C33923547 @default.
- W3106249675 hasConcept C39389867 @default.
- W3106249675 hasConcept C4577558 @default.
- W3106249675 hasConcept C82793941 @default.
- W3106249675 hasConceptScore W3106249675C10138342 @default.
- W3106249675 hasConceptScore W3106249675C105795698 @default.
- W3106249675 hasConceptScore W3106249675C120757647 @default.
- W3106249675 hasConceptScore W3106249675C121955636 @default.
- W3106249675 hasConceptScore W3106249675C124936454 @default.
- W3106249675 hasConceptScore W3106249675C137725906 @default.
- W3106249675 hasConceptScore W3106249675C140181557 @default.
- W3106249675 hasConceptScore W3106249675C144133560 @default.
- W3106249675 hasConceptScore W3106249675C147007100 @default.
- W3106249675 hasConceptScore W3106249675C170856484 @default.
- W3106249675 hasConceptScore W3106249675C17744445 @default.
- W3106249675 hasConceptScore W3106249675C179420905 @default.
- W3106249675 hasConceptScore W3106249675C199521495 @default.
- W3106249675 hasConceptScore W3106249675C199539241 @default.
- W3106249675 hasConceptScore W3106249675C200870193 @default.
- W3106249675 hasConceptScore W3106249675C2781426361 @default.
- W3106249675 hasConceptScore W3106249675C33923547 @default.
- W3106249675 hasConceptScore W3106249675C39389867 @default.
- W3106249675 hasConceptScore W3106249675C4577558 @default.
- W3106249675 hasConceptScore W3106249675C82793941 @default.
- W3106249675 hasLocation W31062496751 @default.
- W3106249675 hasOpenAccess W3106249675 @default.
- W3106249675 hasPrimaryLocation W31062496751 @default.
- W3106249675 hasRelatedWork W1573057897 @default.
- W3106249675 hasRelatedWork W2111928732 @default.
- W3106249675 hasRelatedWork W2120103568 @default.
- W3106249675 hasRelatedWork W2284134407 @default.
- W3106249675 hasRelatedWork W2471458597 @default.
- W3106249675 hasRelatedWork W2558055261 @default.
- W3106249675 hasRelatedWork W2612575973 @default.
- W3106249675 hasRelatedWork W2797962468 @default.
- W3106249675 hasRelatedWork W2803550611 @default.
- W3106249675 hasRelatedWork W2988075564 @default.
- W3106249675 hasRelatedWork W2994936026 @default.
- W3106249675 hasRelatedWork W3084073737 @default.
- W3106249675 hasRelatedWork W3122560294 @default.
- W3106249675 hasRelatedWork W3125739286 @default.
- W3106249675 hasRelatedWork W3129736205 @default.
- W3106249675 hasRelatedWork W3134474099 @default.
- W3106249675 hasRelatedWork W3158024307 @default.
- W3106249675 hasRelatedWork W3168655985 @default.
- W3106249675 hasRelatedWork W3197413492 @default.
- W3106249675 hasRelatedWork W93598161 @default.
- W3106249675 isParatext "false" @default.
- W3106249675 isRetracted "false" @default.
- W3106249675 magId "3106249675" @default.
- W3106249675 workType "dissertation" @default.