The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria
| Autor: | Musa Jerry, Sani saidu |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | Iranian Journal of Accounting, Auditing & Finance, Vol 2, Iss 1 (2018) |
| Druh dokumentu: | article |
| ISSN: | 2717-4131 2588-6142 |
| DOI: | 10.22067/ijaaf.v2i1.69781 |
| Popis: | This study examined the impact of audit firm size on financial reporting quality by listed insurance companies in Nigeria. The data for the study was collected from annual reports and accounts of thirteen (13) sampled insurance companies out of thirty three (32) listed insurance companies on the floor of Nigerian Stock Exchange for the period of eight (8) years (2008 to 2015). Empirical analyses were carried out using Descriptive Statistics, Pearson correlation and multiple regressions (Ordinary Least Square). The study found that audit firm size has positive and significant impact on financial reporting quality as shown by the coefficient of 0.10012. The study recommends that non-big4 accounting firm should invest more resources in technology and staff training especially in specialized businesses (Insurance) so as to enable them compute with other accounting firms in auditing. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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