Research Articles in Accounting and Finance

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https://repository.elizadeuniversity.edu.ng/handle/20.500.12398/36

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Browsing Research Articles in Accounting and Finance by Author "Adesuyi, Isaac O."

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    Corporate governance mechanisms and financial reporting quality of commercial banks in Nigeria
    (jssidoi, 2021-03) Ogbeide, Sunday O.; Ogiugo, Henry U.; Adesuyi, Isaac O.
    This study examined corporate governance mechanisms and financial reporting quality of listed commercial banks in Nigeria. The population of the study consists of all listed commercial banks on the stock exchange as at 31st December 2018. A sample of nine (9) listed commercial banks were selected and data were collected over the period 2008 to 2018. Descriptive statistics and panel Least Square regression were used for the data analysis. The findings reveal that board size and audit committee were negative and exerted significant impact on financial reporting quality of listed commercial banks while board independence is significant and exerts a positive influence on financial reporting quality of listed commercial banks in Nigeria. Female directorship does not have a significant relationship with financial reporting quality of listed commercial banks in Nigeria. The study therefore recommends that steps should be taken by regulators to stipulate stiffer penalty on firms engaging in earnings smoothing capable of undermining corporate governance ethics and framework for banks in Nigeria as this will serve as deterrent to others and further entrench sanity.
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    INTERNATIONAL FINANCIAL REPORTING STANDARD AND CORPORATE GOVERNANCE MECHANISMS ON AUDIT QUALITY OF LISTED FIRMS IN NIGERIA
    (ANAN and KSU_JOURNAL OF LEADERSHIP, ACCOUNTING DEVELOPMENT AND INVESTIGATION RESEARCH (JLADIR), 2020-07) Ogbeide, Sunday O.; Adesuyi, Isaac O.; Obayemi, Benjamin D.
    Corporate governance enhances the corporate responsibility of firms. This should reflect in the audit of firms, yet too little is known about the audit quality of non-financial firms in Nigeria in the context of international financial reporting standards (IFRSs) interaction with corporate governance mechanisms. It is against this backdrop, this study examines international financial reporting standard (IFRS) interacted with corporate governance mechanisms on audit quality of listed non-financial firms in Nigeria. The population of the study consists of all the listed non-financial firms in Nigeria. A sample of twenty-five (25) firms was selected for the period 2012 to 2018; representing about one hundred and seventy-five (175) annual observations. Inferential statistics consisting of panel generalized method of moment estimation method was used to undertake the data analysis. Findings reveal that IFRS interacted with board reputation capital, audit committee size, managerial ownership and ownership concentration towards enhancing audit quality value of the firms. In conclusion, IFRS interacted with corporate governance indicators to drive the audit quality value of listed firms in Nigeria. The study recommends to policymakers. regulators and academic researchers to always consider the impact of IFRS adoption when examining the corporate governance mechanisms on audit quality.