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Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria

Financial reporting quality (FRQ) is an important concept in organizations. Other than accounting standards, FRQ is said to be influenced by other organizational characteristics. However, the findings of prior studies on the direct effect of organizational characteristics on FRQ are inconclusive. Dr...

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Main Author: Mustapha, Maruf
Format: Thesis
Language:English
English
Published: 2019
Subjects:
HD2709-2930.7 Corporations
HF5601-5689 Accounting
Online Access:http://etd.uum.edu.my/7826/1/Depositpermission_s901487.pdf
http://etd.uum.edu.my/7826/2/s901487_01.pdf
http://etd.uum.edu.my/7826/
https://sierra.uum.edu.my/record=b1699012~S1
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spelling my.uum.etd.78262020-09-15T01:00:27Z http://etd.uum.edu.my/7826/ Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria Mustapha, Maruf HD2709-2930.7 Corporations HF5601-5689 Accounting Financial reporting quality (FRQ) is an important concept in organizations. Other than accounting standards, FRQ is said to be influenced by other organizational characteristics. However, the findings of prior studies on the direct effect of organizational characteristics on FRQ are inconclusive. Drawing on the existing empirical evidence, this study examined the moderating effect of institutional factors, i.e., professionalism and political influence, on the relationship between organizational characteristics and FRQ. A total of 118 finance directors of local governments from the northwest states of Nigeria participated in the survey research. PLS-SEM was adopted to test the postulated hypotheses. The findings of the direct relationship between organizational characteristics and FRQ revealed that internal audit quality and staff competence significantly influenced FRQ while information technology and council size revealed no significant influence. Furthermore, professionalism was found insignificant in moderating the relationships between staff competence and FRQ, information technology and FRQ, and council size and FRQ. A significant moderating effect of professionalism was only found in the relationship between internal audit quality and FRQ. However, political influence was found to significantly moderate the relationship between internal audit quality and FRQ, staff competence and FRQ, and information technology and FRQ. Political influence did not moderate the relationship between council size and FRQ. Based on the results found, the management and regulators of local governments should focus on the effective performance of organizational characteristics including high consideration for professionalism in accounting practices to achieve optimal FRQ. Also, efforts should be made to push and maintain a positive political interest when decisions to improve the FRQ of local governments are made. 2019 Thesis NonPeerReviewed text en http://etd.uum.edu.my/7826/1/Depositpermission_s901487.pdf text en http://etd.uum.edu.my/7826/2/s901487_01.pdf Mustapha, Maruf (2019) Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria. PhD. thesis, Universiti Utara Malaysia. https://sierra.uum.edu.my/record=b1699012~S1
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HD2709-2930.7 Corporations
HF5601-5689 Accounting
spellingShingle HD2709-2930.7 Corporations
HF5601-5689 Accounting
Mustapha, Maruf
Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria
description Financial reporting quality (FRQ) is an important concept in organizations. Other than accounting standards, FRQ is said to be influenced by other organizational characteristics. However, the findings of prior studies on the direct effect of organizational characteristics on FRQ are inconclusive. Drawing on the existing empirical evidence, this study examined the moderating effect of institutional factors, i.e., professionalism and political influence, on the relationship between organizational characteristics and FRQ. A total of 118 finance directors of local governments from the northwest states of Nigeria participated in the survey research. PLS-SEM was adopted to test the postulated hypotheses. The findings of the direct relationship between organizational characteristics and FRQ revealed that internal audit quality and staff competence significantly influenced FRQ while information technology and council size revealed no significant influence. Furthermore, professionalism was found insignificant in moderating the relationships between staff competence and FRQ, information technology and FRQ, and council size and FRQ. A significant moderating effect of professionalism was only found in the relationship between internal audit quality and FRQ. However, political influence was found to significantly moderate the relationship between internal audit quality and FRQ, staff competence and FRQ, and information technology and FRQ. Political influence did not moderate the relationship between council size and FRQ. Based on the results found, the management and regulators of local governments should focus on the effective performance of organizational characteristics including high consideration for professionalism in accounting practices to achieve optimal FRQ. Also, efforts should be made to push and maintain a positive political interest when decisions to improve the FRQ of local governments are made.
format Thesis
author Mustapha, Maruf
author_facet Mustapha, Maruf
author_sort Mustapha, Maruf
title Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria
title_short Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria
title_full Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria
title_fullStr Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria
title_full_unstemmed Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria
title_sort organizational characteristics and institutional factors on financial reporting quality of local governments in nigeria
publishDate 2019
url http://etd.uum.edu.my/7826/1/Depositpermission_s901487.pdf
http://etd.uum.edu.my/7826/2/s901487_01.pdf
http://etd.uum.edu.my/7826/
https://sierra.uum.edu.my/record=b1699012~S1
_version_ 1678594856652374016
score 13.211869

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