The Effect of Audit Quality on Corporate Governance Mechanism and Financial Reporting

  • Samuel Akpovwre Eyenubo Tunku Puteri Intan Safinaz School of Accounting, Universiti Utara Malaysia
  • Mohamad Ali Abdul Hamid Putra Business School, University Putra Malaysia, Malaysia
  • Mudzamir Mohammed Tunku Puteri Intan Safinaz, School of Accounting, Universiti Utara

Abstract

This paper examines the impact of audit quality on corporate governance mechanism and financial reporting quality in Nigeria. Descriptive and panel data analysis are utilized. The results of the descriptive statistics show that financial reporting quality is low in Nigeria compared to developed economies. The panel regressions reveal that ownership structure, block holders and director shareholder in the company positively influence financial reporting quality. In conclusion, the study revealed that audit quality affected the viability of corporate governance audit committee variables in improving the FRQ of firms in Nigeria.
Published
2019-08-03
How to Cite
Akpovwre Eyenubo, S., Abdul Hamid, M. A., & Mohammed, M. (2019). The Effect of Audit Quality on Corporate Governance Mechanism and Financial Reporting. Opción, 35, 961-978. Retrieved from https://produccioncientifica.luz.edu.ve/index.php/opcion/article/view/24562
Issue
Vol. 35 (2019): Edición Especial Nro. 20
Section
Artículos