Audit committee characteristics and financial reporting quality in Nigeria : the mediating effect of audit quality

• 主要作者: Bala, Hussaini
• 格式: Thesis
• 語言: English; English
• 出版: 2019
• 主題: HF5667 Professional Ethics. Auditors.
• 在線閱讀: http://etd.uum.edu.my/7874/1/Depositpermission_s901487.pdf; http://etd.uum.edu.my/7874/2/s901487_01.pdf; http://etd.uum.edu.my/7874/; https://sierra.uum.edu.my/record=b1699031~S1

This study examines the mediating effect of audit quality (AQ) proxied by audit fees and Big 4 auditors on the relationship between the audit committee (AC) characteristics and financial reporting quality (FRQ) of listed companies in Nigeria. The study employed 88 firms listed in the Nigerian Stock...