Audit Committee Effectiveness of Financial Reporting Quality in Listed companies in Nigeria Stock Exchange

Eyenubo, Samuel Akpovwre; Mohammed, Mudzamir; Ali, Mohammad

doi:10.6007/ijarbss/v7-i6/3006

Cited by 26 publications

(28 citation statements)

References 26 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The study showed that there is positive impact of audit committee performance and composition on financial reporting quality in industrial companies registered on the (ASE). This result complies with Eyenubo, Mudzamir, and Ali (2017) and . Therefore, audit committees enhance the financial position, earnings, and strengthen financials to industrial companies in Jordan.…”

Section: Discussionsupporting

confidence: 90%

“…Such a committee is termed the 'audit committee. ' Eyenubo, Mudzamir, and Ali (2017), state that the audit committee contains various members of an organization responsible for supervising a company's accounting and financial reporting (FR) as part of the corporate governance (CG) tool, which improves the reliability of (FR). In his research, Ramsay (2001) asserted that corporations create audit committees to enhance the standard of financial practices and earnings and strengthen financials of integrity.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan

Alawaqleh

Almasria

2021

IJFR

View full text Add to dashboard Cite

The corporate governance literature indicates efforts to investigate the role of the audit committee (AC) in improving the financial reporting quality (FRQ) after the emergence of financial scandals in many countries in the world, inclusive Jordan. To date, empirical findings are inconclusive enough to address all audit committee characteristics regarding its competency and responsibilities by employing a questionnaire to collect data about this relationship. Thus, this study measures the correlation between AC (performance and composition) and FRQ of manufacturing corporations registered on the Amman Stock Exchange (ASE). To test this impact empirically, the target population was financial managers, audit committee members, and internal audit managers who are working in manufacturing corporations listed on the (ASE). According to the coefficient (β), the independent variables (Audit Committee Performance and Audit Committee Composition influence the dependent variable FRQ. This research recommends that firms enhance the audit committee work performance and composition to ensure audit committee members effectively enhance the FRQ audit committee is a vital mechanism of the firm's corporate governance system.

show abstract

Section: Discussionsupporting

confidence: 90%

Section: Introductionmentioning

confidence: 99%

The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan

Alawaqleh

Almasria

2021

IJFR

View full text Add to dashboard Cite

show abstract

“…The stakeholders and a firm would gain benefits from enhanced transparency as it will act as a panacea in eradicating the information gap between both parties. From agency theory perspective, audit committees serve as an intermediary between both parties of which effective aud committees would lead to transparency of mandatory disclosure (Eyenubo et al, 2017). The inclusion of audit committees seems beneficial as they possess two characteristics that allow them to perform their monitoring function effectively, namely expertise and independence (Islam et al, 2010).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Audit Committee Experts and Mandatory Disclosure Transparency of Malaysian Government Linked Companies

Manap¹

2020

European Proceedings of Social and Behavioural Sciences

View full text Add to dashboard Cite

“…The main character of audit committee is to screen the integrity of financial statements delivered by management (Hashim, Ahmed, & Huey, 2019;Azubike, & Nweze, 2019;Alabdullah, Ahmed, & Nor, 2018;Eyenubo, Mohammed & Ali, 2017). As of late, this significant job has been extended past the annual financial statements to incorporate the quarterly financial reports (Hashim, Ahmed & Huey, 2019).…”

Section: Introductionmentioning

confidence: 99%

Audit Committee Impact on Corporate Profitability in Oman Companies: an Auditing and Management Accounting Perspective

Alabdullah

Ahmed

2020

REAKSI

View full text Add to dashboard Cite

This work investigates the impact of audit committees’ features as predictor variables of corporate profitability with a sample of firms belong to non-financial sector in Muscat Securities Market (MSM). This work analyzed cross sectional data for 60 non-financial firms. It used annual reports for the year of 2019 to analyze the impact of audit committees’ features on corporate profitability. The present work tested its hypotheses and utilized its variables via utilizing the Smart-PLS for data analysis. The findings revealed that a positive association between all the predictors and dependent variables are exist among the whole variables; audit committee, audit Independence, meeting of audit committee, and corporate profitability measured by management accounting’s indicators represented by ROA and ROE. This work is a new in its kind to be applied in Oman context via examining the relation between its predictors of audit committees’ features towards their impact on corporate profitability. The current study presents a theoretical and practical implications as a contribution relevant to practitioners working and academics in areas related to corporate profitability. In that, it furnishes empirical evidence for the policymakers, researchers and other interested parties.

show abstract

Audit Committee Effectiveness of Financial Reporting Quality in Listed companies in Nigeria Stock Exchange

Cited by 26 publications

References 26 publications

The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan

The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan

Audit Committee Experts and Mandatory Disclosure Transparency of Malaysian Government Linked Companies

Audit Committee Impact on Corporate Profitability in Oman Companies: an Auditing and Management Accounting Perspective

Contact Info

Product

Resources

About