THE MODERATING EFFECT OF INSTITUTIONAL QUALITY ON CORPORATE GOVERNANCE AND FINANCIAL STATEMENT FRAUD IN AN EMERGING ECONOMY

THE MODERATING EFFECT OF INSTITUTIONAL QUALITY ON CORPORATE GOVERNANCE AND FINANCIAL STATEMENT FRAUD IN AN EMERGING ECONOMY

The study examines corporate governance and financial statement fraud: the moderating role of institutional quality. The study adopted the ex-post facto research design and a sample of 75 non-financial firms listed on the Nigerian Exchange Group (NGX) was used for the study. The binary regression te...

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Bibliographic Details
Main Authors: Inu Imoudu Sule, Henry Emife Monye-Emina
Format: Article
Language:English
Published: University of Oradea Publishing House 2022-09-01
Series:Oradea Journal of Business and Economics
Subjects:
financial statement fraud
board independence
corporate governance
foreign ownership
institutional quality
board size
Online Access:http://ojbe.steconomiceuoradea.ro/wp-content/uploads/2022/10/OJBE-72-49-62.pdf

Internet

http://ojbe.steconomiceuoradea.ro/wp-content/uploads/2022/10/OJBE-72-49-62.pdf

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