Abnormal Audit Delay and Earnings Quality in Nigerian Banking

Sriwijaya International Journal of Dynamic Economics and Business

Alexander Olawumi Dabor¹  Benjamin David Uyagu² 

[1] Edo University Iyamho;Veritas University, Abuja

关键词: Earnings Management;    Abnormal Audit Delay;    Returns on Earnings;   

DOI  :  10.29259/sijdeb.v2i2.99-108

学科分类：社会科学、人文和艺术（综合）

来源: Fakultas Ekonomi Universitas Sriwijaya

【 摘 要 】

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.  .

【 授权许可】

CC BY-SA