Browsing by Author "Obayemi, Benjamin D."

Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    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.