Regulatory changes and reporting quality: the moderating role of firm characteristics

• Main Authors: Abdulmalik, Salau Olarinoye, Che Ahmad, Ayoib
• Format: Article
• Published: Emerald Publishing 2019
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/27367/; http://doi.org/10.21511/ppm.17(2).2019.03

The objective of this study is to investigate the effect of regulatory changes on financial reporting quality and audit fees and to further test whether this effect was moderated by firm characteristics (i.e. abnormal audit fees, political connections and overlapping directorship) in Nigeria. This s...