Does Audit Delay Enhance Financial Report Quality: Evidence from Nigerian Listed Non-Financial Institution?
Abstract:The study examines the effect of audit delay on the financial reporting quality of listed non-financial firms in Nigeria. A sample size of 45 listed firms is selected using a purposive sampling technique. The study covers a period from 2011 to 2020, resulting in 450 firm-year observations. The data obtained is analysed using the Ordinary Least Square Method (OLS). The result shows that audit delay has a significant positive association with financial reporting quality. The result indicates that delay in giving… Show more
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