期刊论文详细信息
Sriwijaya International Journal of Dynamic Economics and Business
Abnormal Audit Delay and Earnings Quality in Nigerian Banking
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
来源: DOAJ
【 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】

Unknown   

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