Since actual audit quality is unobservable before and when the audit is conducted, market-perceived audit quality proxies have been widely used. However, no research has examined whether market-perceived audit quality can appropriately proxy for actual audit quality. This study uses a matched-pair design, matching each audit failure company with a similar non-audit failure company. In investigating the first research question, value relevance of accounting information is used as the measure of market-perceived audit quality.
Master of Arts in Economics (MA)
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Abstract : This paper evaluated the level of performance of some selected companies ranging from commodities, brewery, banking, oil and gas and beverages in terms of corporate governance measure indictors on the firm quality of financial reporting in Nigeria. The data were collected from to There is overall significance among the parameters measuring financial reporting quality as discretionary accruals of firm FRQDA. Guarantee Trust Bank Plc. This revealed that there is short run relationship among Audit quality audit committee size ADCMZ , and the quality of external audit EADTQ as measured by the presence of an auditor among the big-4 and board experience i. It further recommended that greater focus on corporate governance indicators so as to bring about global standard financial reporting in the Nigerian emerging market for investment opportunity. In the words of Arabsalehi and Ziaee, Corporate Governance Code of Nigeria, were considered as benchmark in corporate entity.
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Marinakis, Pantelis An investigation of earnings management and earnings manipulation in the UK. PhD thesis, University of Nottingham. What causes managers to manipulate their financial statements?