The risk of board composition on auditor's risk assessment in Nigeria / Salau Abdulmalik Olarinoye and Ayoib Che Ahmad

• Main Authors: Abdulmalik Olarinoye, Salau, Che Ahmad, Ayoib
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2016
• Subjects: Risk management. Risk in industry. Operational risk; Auditing. Auditors
• Online Access: https://ir.uitm.edu.my/id/eprint/29971/1/29971.pdf; https://ir.uitm.edu.my/id/eprint/29971/; https://apmaj.uitm.edu.my/index.php/archive

This study examines the link between outside directors and audit fees. The study used data from 94 non-financial-listed companies on the Nigerian Stock Exchange from 2008 to 2013. The study used cross-sectional time-series feasible generalized least squares (FGLS) regression, which explains heterosc...