International Journal of Scientific and Research Publications

Home
About Us
Editorial Board

Online Publication

Review Process
Publication Ethics

Call For Papers

Call for Research Paper

Authors

Online Submission
Paper Submission Guidelines
Online Publication Charge
Print Publication Charge
How to publish research paper
Publication Certificate
Research Catalogue
Resources
FAQs

Reviewer

Join Reviewer Panel
Reviewer Guidelines

IJSRP Publications

E-Journal
Print Journal

Downloads

IJSRP Paper Format
Instructions

Contact Us

Feedback Form
Contact Us
Site Map

IJSRP, Volume 7, Issue 10, October 2017 Edition [ISSN 2250-3153]



      Oji, Oliver , Ofoegbu, Grace N

Abstract: The purpose of this study is to evaluate the effect of Audit Committee Qualities on Financial Reporting of listed companies in Nigeria. The study used structured questionnaires administered to a sample of 145 administrative staff of selected listed companies located in Rivers State, Nigeria to elicit the required data for hypothesis testing. The statistical technique employed in testing and analysing the hypothesis was the Ordinary Least Square regression analysis to accurately establish the effect of the dependent and independent variables with the aid of version 17.0 of the Statistical Package for Social Sciences (SPSS) computer software. Results of the analyses suggested that audit committee independence, audit committee members qualification and audit committee monitoring function have a significant and positive effect on financial reporting of listed firms in Nigeria. The study provides evidence to shareholders that qualification of audit committee members should be considered seriously during their appointment to improving the quality of financial reporting and achieving audit committee members independence. Moreover, the result highlights the need for companies to organise training for audit committee members in the areas where in-depth knowledge is required especially on the application of new accounting standards which will aid financial reporting process of the company. The paper creates awareness on the need for identifying monitoring functions that are vulnerable to manipulation for critical analysis and intensive review in those areas.

[Reference this Paper]   [BACK]

Ooops! It appears you don't have a PDF plugin for this barrPostingser. you can click here to download the PDF file.

Reference this Research Paper (copy & paste below code):

Oji, Oliver , Ofoegbu, Grace N (2017); Effect of Audit Committee Qualities on Financial Reporting of Listed Companies in Nigeria: A Perspective Study; Int J Sci Res Publ 7(10) (ISSN: 2250-3153). http://www.ijsrp.org/research-paper-1017.php?rp=P706868

IJSRP PUBLICATIONS

Home

About Us
Editorial Board
Call for Paper

Call for Research Paper
Paper Status
IJSRP Paper Format
Join Us

Download e-journal
Join Forum
Invite Friends
Subscribe
Get Social with Us!



Copyright © 2011-2020, IJSRP Inc., All rights reserved.