IFRSandAudit Committee Mechanisms Impact on Audit Quality ofListed Firms inNigeria

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dc.contributor.authorOGBEIDE, SUNDAY O.
dc.contributor.authorADEGBAYIBI, Adesanmi T.
dc.date.accessioned2023-10-04T08:37:37Z
dc.date.available2023-10-04T08:37:37Z
dc.date.issued2021-12
dc.description.abstractThis research investigates IFRS interaction with audit committee mechanisms on audit quality of listedfirms in Nigeria. Data were collected from listed firms in Nigeria. Audit committee independence and audit committee meeting were interacted with IFRS audit quality, factoring in instrumental variables in the construct. The findings indicate that audit committee independence and audit committee meeting were significant and negative on audit qualitysince IFRS adoption in Nigeria. The study suggests that future researchers should examine the effect of audit committee religion, spirituality, ethnicity, nationality and attitude to risks under IFRS adoption on how they translate to audit quality of listed firms on a country specific basis and cross-country level using other estimation methods.en_US
dc.identifier.citationOgbeide, S. O., & Adegbayibi, T. A. (2021). IFRS and Audit Committee Mechanisms Impact on Audit Quality of Listed Firms in Nigeria. EJAMSS (European Journal of Accounting, Auditing, and Management Studies), Volume Number(Issue Number), Page numbers. ISSN: 2672-5593.en_US
dc.identifier.issn2672-5593
dc.identifier.urihttp://repository.elizadeuniversity.edu.ng/jspui/handle/20.500.12398/1424
dc.language.isoenen_US
dc.publisherEJAMSSen_US
dc.relation.ispartofseriesVol 3;No.2
dc.subjectIFRS Adoptionen_US
dc.subjectAudit Committee Independenceen_US
dc.subjectAudit Committee Meetingen_US
dc.subjectAudit committee Gender Diversityen_US
dc.subjectAudit Qualityen_US
dc.titleIFRSandAudit Committee Mechanisms Impact on Audit Quality ofListed Firms inNigeriaen_US
dc.typeArticleen_US
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