Corporate Governance and Audit Quality of Quoted Companies: Evidence from Nigeria

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dc.contributor.authorOfiafoh, Eiya
dc.contributor.authorOgbeide, Sunny O.
dc.date.accessioned2023-10-12T10:01:02Z
dc.date.available2023-10-12T10:01:02Z
dc.date.issued2014-09
dc.description.abstractThis study examined corporate governance and audit quality in Nigeria. Specifically it examined board diligence, managerial ownership and audit quality of Nigerian quoted companies. The ex-post facto research design was adopted in the methodology of the study. The population consists of all quoted companies in the Nigerian Stock Exchange; a sample of 25 companies was examined for the period 2007-2012 financial year using secondary data from annual reports of the sampled companies were used for the study. The data analysis technique used is Panel Estimated Generalized Least Squares (EGLS) regression with fixed effect. The study found that board diligence enhances audit quality and was statistically insignificant while managerial ownership determine audit quality and is significant. It is recommended that the 'corporate governance code of best practices of 2010 should be re-evaluated and frequency of board meeting increased statutorily so as to enhance top management monitoring process.en_US
dc.identifier.citationOfiafoh, E., & Ogheide, S. O. (2014). Corporate Governance and Audit Quality of Quoted Companies: Evidence from Nigeria. Journal of Finance and Accounting Research, 6(2).en_US
dc.identifier.urihttp://repository.elizadeuniversity.edu.ng/jspui/handle/20.500.12398/1440
dc.language.isoenen_US
dc.publisherJournal of Finance and Accounting Researchen_US
dc.relation.ispartofseriesVolume 6;No. 2
dc.subjectBoard diligenceen_US
dc.subjectmanagerial ownershipen_US
dc.subjectaudit qualityen_US
dc.titleCorporate Governance and Audit Quality of Quoted Companies: Evidence from Nigeriaen_US
dc.typeArticleen_US
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