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首页> 外文期刊>International Journal of Business and Management >AUDIT QUALITY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS IN NIGERIA
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AUDIT QUALITY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS IN NIGERIA

机译：尼日利亚的审计质量，企业治理和公司特征

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摘要

The major corporate collapses and related frauds which occurred in Nigeria and around the world have raised doubts about the credibility of the operating and financial reporting practices of quoted companies in Nigeria. This stirred a number of professional and regulatory organisations to recommend reforms that will improve transparency in financial reporting and thereby increase audit quality and corporate governance practices. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Nigeria where corporate governance is just evolving. Therefore, this study provides evidence on corporate governance, audit quality, and firm related attributes from a developing country, Nigeria. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that ownership by non- executive director has the possibility of increasing the quality of auditing. Evidence also exist that size of the company and business leverage are important factors in audit quality for companies quoted on the Nigerian Stock Exchange. The study suggests that the composition of non-executive directors as members of the board should be sustained and improved upon in order to enhance audit quality. ? Keywords: ?? Audit quality, corporate governance, ownership structure, duality, firm characteristics
机译：在尼日利亚及世界各地发生的重大公司倒闭和相关欺诈行为，使人们对尼日利亚被报价公司的运营和财务报告做法的信誉产生怀疑。这激起了许多专业和监管组织的建议，建议进行改革以提高财务报告的透明度，从而提高审计质量和公司治理实践。尽管发达经济体提供了公司治理实践和审计质量的证据，但在尼日利亚，公司治理刚刚起步，研究却很少。因此，本研究为来自发展中国家（尼日利亚）的公司治理，审计质量和公司相关属性提供了证据。 Logistic回归用于调查研究中提出的问题。该研究结果表明，非执行董事的所有权可以提高审计质量。也有证据表明，公司规模和业务杠杆率是影响尼日利亚证券交易所报价的公司审计质量的重要因素。该研究表明，应提高非执行董事作为董事会成员的组成，以提高审计质量。 ？关键字：审计质量，公司治理，所有权结构，双重性，公司特征

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