Audit committees: How they affect financial reporting in Nigerian companies

• المؤلفون الرئيسيون: Madawaki, Abdulkadir, Amran, Noor Afza
• التنسيق: مقال
• اللغة: English
• منشور في: David Publishing 2013
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/10613/1/AbK.pdf; http://repo.uum.edu.my/10613/; http://www.davidpublishing.com/davidpublishing/journals/J2/acc2011/accountant2011/414.html

This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian...