The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria
This study examined the impact of audit firm size on financial reporting quality by listed insurance companies in Nigeria. The data for the study was collected from annual reports and accounts of thirteen (13) sampled insurance companies out of thirty three (32) listed insurance companies on the fl...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2018-03-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_24757_23cc2478e692acc435ac9a1ed7620e87.pdf |
| _version_ | 1818209243384250368 |
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| author | Musa Jerry Sani saidu |
| author_facet | Musa Jerry Sani saidu |
| author_sort | Musa Jerry |
| collection | DOAJ |
| description | This study examined the impact of audit firm size on financial reporting quality by listed insurance companies in Nigeria. The data for the study was collected from annual reports and accounts of thirteen (13) sampled insurance companies out of thirty three (32) listed insurance companies on the floor of Nigerian Stock Exchange for the period of eight (8) years (2008 to 2015). Empirical analyses were carried out using Descriptive Statistics, Pearson correlation and multiple regressions (Ordinary Least Square). The study found that audit firm size has positive and significant impact on financial reporting quality as shown by the coefficient of 0.10012. The study recommends that non-big4 accounting firm should invest more resources in technology and staff training especially in specialized businesses (Insurance) so as to enable them compute with other accounting firms in auditing. |
| first_indexed | 2024-12-12T04:57:37Z |
| format | Article |
| id | doaj.art-6dbd1c4178fd4d15a0566631aa2cb194 |
| institution | Directory Open Access Journal |
| issn | 2717-4131 2588-6142 |
| language | English |
| last_indexed | 2024-12-12T04:57:37Z |
| publishDate | 2018-03-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj.art-6dbd1c4178fd4d15a0566631aa2cb1942022-12-22T00:37:18ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422018-03-012110.22067/ijaaf.v2i1.6978124757The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in NigeriaMusa Jerry0Sani saidu1Adamawa State University MubiAdamawa State University MubiThis study examined the impact of audit firm size on financial reporting quality by listed insurance companies in Nigeria. The data for the study was collected from annual reports and accounts of thirteen (13) sampled insurance companies out of thirty three (32) listed insurance companies on the floor of Nigerian Stock Exchange for the period of eight (8) years (2008 to 2015). Empirical analyses were carried out using Descriptive Statistics, Pearson correlation and multiple regressions (Ordinary Least Square). The study found that audit firm size has positive and significant impact on financial reporting quality as shown by the coefficient of 0.10012. The study recommends that non-big4 accounting firm should invest more resources in technology and staff training especially in specialized businesses (Insurance) so as to enable them compute with other accounting firms in auditing.https://ijaaf.um.ac.ir/article_24757_23cc2478e692acc435ac9a1ed7620e87.pdfaudit firm sizefinancial reporting qualityinsurance companies |
| spellingShingle | Musa Jerry Sani saidu The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria Iranian Journal of Accounting, Auditing & Finance audit firm size financial reporting quality insurance companies |
| title | The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria |
| title_full | The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria |
| title_fullStr | The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria |
| title_full_unstemmed | The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria |
| title_short | The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria |
| title_sort | impact of audit firm size on financial reporting quality of listed insurance companies in nigeria |
| topic | audit firm size financial reporting quality insurance companies |
| url | https://ijaaf.um.ac.ir/article_24757_23cc2478e692acc435ac9a1ed7620e87.pdf |
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