ifrs adoption, firm traits and audit timeliness: evidence from nigeria
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2015
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Abstract
Audit timeliness is an important ingredient of quality financial reporting. Stale information
might only benefit little to stakeholders in their decision making process. With the recent adoption of
the International Financial Reporting Standards in Nigeria, the work of the auditor has seemingly
become complicated. The question then emerges, if such adoption affects the timeliness of audit
reports. This study empirically investigates the impact of IFRS adoption and other associated
explanatory variables on audit timeliness in Nigerian deposit money banks for the period 2010 to
2013. Panel regression analysis reveals a positive significant impact of IFRS adoption on audit
timeliness. Results also indicate that firm age, firm size and auditor firm type are significant
predictors of audit timeliness in Nigeria deposit money banks. The study recommends that auditor
firms should make stringent efforts to acclimatize with the complexities of the IFRS transition
process so as to reduce audit report delays. Also reporting agencies should come up with regulations,
deadlines and benchmarks for issuance of independent audit reports.
| Reference Key |
fodio2015actaifrs
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|---|---|
| Authors | ;Musa Inuwa Fodio;Victor Chiedu Oba;Abiodun Bamidele Olukoju;Ahmed Abubakar Zik-rullahi |
| Journal | organic process research and development |
| Year | 2015 |
| DOI |
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| URL | |
| Keywords | Keywords not found |
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