Abnormal Audit Delay and Earnings Quality in Nigerian Banking
The objective of this study is to ascertain the relationship abnormal audit delay and earnings quality in the Nigeria. The study focused on the Nigerian banking sector. The Ordinary Least Square statistical technique was adopted. Eleven banks were selected using the simple random sampling technique...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Fakultas Ekonomi Universitas Sriwijaya
2018-07-01
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| Series: | Sriwijaya International Journal of Dynamic Economics and Business |
| Subjects: | |
| Online Access: | https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/47 |
| _version_ | 1797278230171877376 |
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| author | Alexander Olawumi Dabor Benjamin David Uyagu |
| author_facet | Alexander Olawumi Dabor Benjamin David Uyagu |
| author_sort | Alexander Olawumi Dabor |
| collection | DOAJ |
| description |
The objective of this study is to ascertain the relationship abnormal audit delay and earnings quality in the Nigeria. The study focused on the Nigerian banking sector. The Ordinary Least Square statistical technique was adopted. Eleven banks were selected using the simple random sampling technique. The period under review is eleven years from 2005-2015. The results showed that earnings quality has a negative relationship with abnormal audit delay. The study recommended that management should be prohibited from constant changing of accounting calculation that can cause material discrepancy between the auditor and client regarding accounting practices.
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| first_indexed | 2024-03-07T16:00:17Z |
| format | Article |
| id | doaj.art-b1b6c5dfd63447409166a92be1b23d48 |
| institution | Directory Open Access Journal |
| issn | 2581-2904 2581-2912 |
| language | English |
| last_indexed | 2024-03-07T16:00:17Z |
| publishDate | 2018-07-01 |
| publisher | Fakultas Ekonomi Universitas Sriwijaya |
| record_format | Article |
| series | Sriwijaya International Journal of Dynamic Economics and Business |
| spelling | doaj.art-b1b6c5dfd63447409166a92be1b23d482024-03-04T21:54:15ZengFakultas Ekonomi Universitas SriwijayaSriwijaya International Journal of Dynamic Economics and Business2581-29042581-29122018-07-012210.29259/sijdeb.v2i2.99-10851Abnormal Audit Delay and Earnings Quality in Nigerian BankingAlexander Olawumi Dabor0Benjamin David Uyagu1Edo University IyamhoVeritas University, Abuja The objective of this study is to ascertain the relationship abnormal audit delay and earnings quality in the Nigeria. The study focused on the Nigerian banking sector. The Ordinary Least Square statistical technique was adopted. Eleven banks were selected using the simple random sampling technique. The period under review is eleven years from 2005-2015. The results showed that earnings quality has a negative relationship with abnormal audit delay. The study recommended that management should be prohibited from constant changing of accounting calculation that can cause material discrepancy between the auditor and client regarding accounting practices. https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/47Earnings ManagementAbnormal Audit DelayReturns on Earnings |
| spellingShingle | Alexander Olawumi Dabor Benjamin David Uyagu Abnormal Audit Delay and Earnings Quality in Nigerian Banking Sriwijaya International Journal of Dynamic Economics and Business Earnings Management Abnormal Audit Delay Returns on Earnings |
| title | Abnormal Audit Delay and Earnings Quality in Nigerian Banking |
| title_full | Abnormal Audit Delay and Earnings Quality in Nigerian Banking |
| title_fullStr | Abnormal Audit Delay and Earnings Quality in Nigerian Banking |
| title_full_unstemmed | Abnormal Audit Delay and Earnings Quality in Nigerian Banking |
| title_short | Abnormal Audit Delay and Earnings Quality in Nigerian Banking |
| title_sort | abnormal audit delay and earnings quality in nigerian banking |
| topic | Earnings Management Abnormal Audit Delay Returns on Earnings |
| url | https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/47 |
| work_keys_str_mv | AT alexanderolawumidabor abnormalauditdelayandearningsqualityinnigerianbanking AT benjamindaviduyagu abnormalauditdelayandearningsqualityinnigerianbanking |