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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016 Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI) |
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| Paper Title: | AUDIT CONTEXTUAL FACTORS AND ACCOUNTING CONSERVATISM AMONG LISTED FIRMS IN NIGERIA |
| Authors Name: | Aruna Ishola MAMIDU , Dr. Oladeji E. OLADUTIRE |
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IJNRD_206645
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| Published Paper Id: | IJNRD2310116 |
| Published In: | Volume 8 Issue 10, October-2023 |
| DOI: | |
| 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. |
| Keywords: | Audit input; audit independence; audit firm size; audit tenure and accounting conservatism. |
| Cite Article: | "AUDIT CONTEXTUAL FACTORS AND ACCOUNTING CONSERVATISM AMONG LISTED FIRMS IN NIGERIA", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.8, Issue 10, page no.b132-b143, October-2023, Available :http://www.ijnrd.org/papers/IJNRD2310116.pdf |
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| ISSN: |
2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID:IJNRD2310116 Registration ID: 206645 Published In: Volume 8 Issue 10, October-2023 DOI (Digital Object Identifier): Page No: b132-b143 Country: Owo,, Ondo State, Nigeria Research Area: Management Publisher : IJ Publication Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD2310116 Published Paper PDF: https://www.ijnrd.org/papers/IJNRD2310116 |
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ISSN: 2456-4184
Impact Factor: 8.76 and ISSN APPROVED
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