The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria
سال انتشار: 1397
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 161
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شناسه ملی سند علمی:
JR_IJAAF-2-1_002
تاریخ نمایه سازی: 2 اسفند 1400
چکیده مقاله:
This study examined the impact of audit firm size on financial reporting quality by listed insurance companies in Nigeria. The data for the study was collected from annual reports and accounts of thirteen (۱۳) sampled insurance companies out of thirty three (۳۲) listed insurance companies on the floor of Nigerian Stock Exchange for the period of eight (۸) years (۲۰۰۸ to ۲۰۱۵). Empirical analyses were carried out using Descriptive Statistics, Pearson correlation and multiple regressions (Ordinary Least Square). The study found that audit firm size has positive and significant impact on financial reporting quality as shown by the coefficient of ۰.۱۰۰۱۲. The study recommends that non-big۴ accounting firm should invest more resources in technology and staff training especially in specialized businesses (Insurance) so as to enable them compute with other accounting firms in auditing.
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نویسندگان
Musa Jerry
Adamawa State University Mubi
Sani saidu
Adamawa State University Mubi