Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-11-103-26
DOI: https://dx.doi.org/10.15863/TAS.2021.11.103.26
Language: English
Citation: Ezekwesili, T. P. (2021). Board ownership and audit quality of Nigerian quoted companies. ISJ Theoretical & Applied Science, 11 (103), 347-354. Soi: http://s-o-i.org/1.1/TAS-11-103-26 Doi: https://dx.doi.org/10.15863/TAS.2021.11.103.26 |
Pages: 347-354
Published: 30.11.2021
Abstract: As a result, the impact of board ownership on the audit quality of Nigerian quoted businesses is investigated in this study. The study used secondary data from the annual reports of sixty-four (64) companies listed on the Nigerian Stock Exchange for eight financial years to achieve its goals (2012-2019). With the help of E-views 10 econometric software, regression analysis was used to evaluate the hypothesis. The findings reveal that the ownership structure of public firms in Nigeria has a considerable impact on audit quality. As a result, the study suggests that ownership structure transparency be presented in the form of a pyramid (with percentages explicitly indicated) to improve comprehension for the benefit of all stakeholders.
Key words: Board ownership, Audit quality, Nigerian companies.
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