Audit Committee Characteristics and Financial Reporting Quality: Evidence from Nigerian Listed Companies

• 主要な著者: Madawaki, Abdulkadir Madawaki, Amran, Noor Afza
• フォーマット: 論文
• 言語: English
• 出版事項: UiTM 2013
• 主題: HG Finance
• オンライン･アクセス: http://repo.uum.edu.my/25298/1/TIFEJ%203%201%202013%2030%2037.pdf; http://repo.uum.edu.my/25298/; http://myjms.mohe.gov.my/index.php/tifej/issue/view/117

This research examines whether audit committees characteristics are associated with an improved financial reporting quality. The sample of the study is the Nigerian listed companies for the year ended 2010. Data was gathered from annual reports and SBAInteractive. Findings show that there was a weak...