Paper Title
AUDIT CONTEXTUAL FACTORS AND ACCOUNTING CONSERVATISM AMONG LISTED FIRMS IN NIGERIA
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Registration ID: IJNRD_206645
Published ID: IJNRD2310116
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Keywords
Audit input; audit independence; audit firm size; audit tenure and accounting conservatism.
Abstract
This study investigated the moderating effect of financial regulation on the connection between audit inputs and accounting conservatism among listed firms in Nigeria. The number of reported cases of corporate failures had been on the increase. Studies had been piloted on the connection among audit quality features and conservatism in accounting, there are lacunas with previous studies. The study employs correlation and cross sectional research designs. The population of the study is 151 firms. The study made use of panel regression analysis to process the data collected. The result shows that financial regulation moderating effect on the relationship between audit qualities and accounting conservatism was negative and statistically significant power. This implies that the current financial regulation is not contributing to accounting conservatism among the listed firms in Nigeria. There is the need to rejig the current financial regulation among the listed firms in Nigeria. Nigeria external auditors must be on their toes so as to stem down the current high rate of corporate failures in the country. The value from this study is that the tudy exposed the moderating effects of financial regulation on the connection between audit input characteristics and accounting conservatism. This is the first study in this area that covered the whole Nigeria sectors at a time, with all the firms (151) listed on a wider period of study.
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How To Cite (APA)
Aruna Ishola MAMIDU & Dr. Oladeji E. OLADUTIRE (October-2023). AUDIT CONTEXTUAL FACTORS AND ACCOUNTING CONSERVATISM AMONG LISTED FIRMS IN NIGERIA. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(10), b132-b143. https://ijnrd.org/papers/IJNRD2310116.pdf
Issue
Volume 8 Issue 10, October-2023
Pages : b132-b143
Other Publication Details
Paper Reg. ID: IJNRD_206645
Published Paper Id: IJNRD2310116
Research Area: Management
Author Type: Foreign Author
Country: Owo,, Ondo State, Nigeria
Published Paper PDF: https://ijnrd.org/papers/IJNRD2310116.pdf
Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2310116
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