This study examined the relationship between audit delay after IFRS adoption and the role of shareholders in the audit committee as well as testing the difference of pre-and post IFRS adoption periods. A sample of 101 firms with 505 firm-year observations over five year period for firms listed on the Nigeria Stock Exchange was employed for the study, utilizing data from the annual report and accounts of the sample firms. Generalized Methods of Moment (GMM) estimation was used to check the effects of unobserved heterogeneity in audit delay model, while the test of difference in R 2 value for pre-and post-adoption periods was determined using Cramer's Z-statistics. Findings indicate that audit report lag is faster with shareholders in the audit committee. The study proved that brand named auditors such ISSN 2162-3082 2018 http://ijafr.macrothink.org 326 as Big4 can significantly perform faster audit task than non-Big4 firms in IFRS regime. The importance of the study's findings demonstrates statistical inference on value relevance increase based on the unique IFRS adoption in Nigeria. Thus, regulators should consider increasing the tenure of shareholders in the audit committee to enable them to become more familiar with the corporate reporting under IFRS regime.
International Journal of Accounting and Financial Reporting
The business education programme has experienced unprecedented technological changes in the recent years. The new trend in ICTs place greater responsibilities on business educators. If business educators must be the master of the skills and knowledge of ICTs he teaches, he must be retrained regularly as to adapt to the technological changes in education industries. This study seeks to find the extent of utilization and application of ICTs tools in teaching and learning of business education courses in Nigerian universities. A survey design was employed for the study. The population for the study consists of 100 business educators in the universities located in SouthEast (Abia, Anambra, Enugu, Ebonyi and Imo States). There was no sample; hence the population was very few. A questionnaire containing 5-point Likert type of scale was used. The data generated was analyzed using frequency count and z-test statistics (for research questions and hypothesis respectively), the study reveals that there was no significant difference in the mean scores of male and female business educators regarding the strategies, ICT tools/facilities and problems hindering the teaching and learning of business education courses in the Nigerian Universities, so gender is not a barrier at all. It recommends that the Nigerian government should provide enough capital for the procurement and maintenance of ICT tools.
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