AUDIT ATTRIBUTES AND FINANCIAL REPORTING QUALITY OF LISTED BUILDING MATERIAL FIRMS IN NIGERIA

AUDIT ATTRIBUTES AND FINANCIAL REPORTING QUALITY OF LISTED BUILDING MATERIAL FIRMS IN NIGERIA

  • The Complete Research Material is averagely 112 pages long and it is in Ms Word Format, it has 1-5 Chapters.
  • Major Attributes are Abstract, All Chapters, Figures, Appendix, References.
  • Study Level: BTech, BSc, BEng, BA, HND, ND or NCE.
  • Full Access Fee: ₦4,000

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ABSTRACT

External auditors conduct an independent examination of a firm‟s financial statements,

records and supporting documents and give opinion about the truth and fairness of the

reports, and that the report is free from material misstatements and errors. While, this can be

considered as a good control mechanism for ensuring the quality of corporate financial

reporting, there is a great concern by the regulatory authorities and other stakeholders in view

of the corporate scandals and failures that adversely affect corporate entities in recent times

in Nigeria. This study examined the impact of audit firms‟ attributes on financial reporting

quality of quoted building material firms in Nigeria. The study employed correlation research

design using a sample of four listed building material firms for the period of ten years (2002-

2011). Ordinary Least Square (OLS) multiple regression technique was employed in the

analysis of the panel data collected for the study. The study found that audit compensation


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