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Internal audit function attributes and financial reporting quality: the Nigerian case

Financial reporting quality depends on its relevance, faithful representation, comparability, understandability and verifiability that could guide investors make informed decisions. The objective of this study is to examine the effect of internal audit function attributes on financial reporting qual...

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Main Author: Madawaki, Abdulkadir
Format: Thesis
Language:English
English
English
English
Published: 2020
Subjects:
HF5667 Professional Ethics. Auditors.
HG Finance
Online Access:https://etd.uum.edu.my/9209/1/s901928_01.pdf
https://etd.uum.edu.my/9209/2/s901928_02.pdf
https://etd.uum.edu.my/9209/3/s901928_references.docx
https://etd.uum.edu.my/9209/5/depositpermission_s909928-Abdulkadir%20Madawaki.pdf
https://etd.uum.edu.my/9209/
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spelling my.uum.etd.92092022-04-24T01:10:26Z https://etd.uum.edu.my/9209/ Internal audit function attributes and financial reporting quality: the Nigerian case Madawaki, Abdulkadir HF5667 Professional Ethics. Auditors. HG Finance Financial reporting quality depends on its relevance, faithful representation, comparability, understandability and verifiability that could guide investors make informed decisions. The objective of this study is to examine the effect of internal audit function attributes on financial reporting quality. The study also examined the moderating effect of audit committee interaction, senior management support, and information technology usage on the relationship between internal audit function attributes and financial reporting quality in Nigerian listed organizations. Using survey and purposive sampling, 97 usable questionnaires have been obtained from the head of internal audit functions. The data analysis was conducted using PLS-SEM 3.2.6. The findings reveal evidence of the significant relationships between internal audit work, risk-based audit, internal control activities, coordination between internalexternal auditors and financial reporting quality. This study also discloses that senior management support and information technology usage significantly moderate the relationships between internal audit function attributes and financial reporting quality. The study contributes to the literature on how the internal audit function attributes impact the financial reporting quality, particularly in the Nigerian context, where there are scant similar studies. From another perspective, this study also contributes to the literature on how to test the complex model with three moderators which is a very uncommon practice in the available literature. The study suggests that the internal audit development policymakers and board of directors of Nigerian listed organizations can improve the internal audit function practices that will nurture financial reporting quality. Both policymakers and the board of directors should ensure adequate structures that will strengthen the organisational status of the internal auditors to perform towards improving financial reporting quality and minimising opportunistic management actions. 2020 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9209/1/s901928_01.pdf text en https://etd.uum.edu.my/9209/2/s901928_02.pdf text en https://etd.uum.edu.my/9209/3/s901928_references.docx text en https://etd.uum.edu.my/9209/5/depositpermission_s909928-Abdulkadir%20Madawaki.pdf Madawaki, Abdulkadir (2020) Internal audit function attributes and financial reporting quality: the Nigerian case. Doctoral thesis, Universiti Utara Malaysia.
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
English
English
topic HF5667 Professional Ethics. Auditors.
HG Finance
spellingShingle HF5667 Professional Ethics. Auditors.
HG Finance
Madawaki, Abdulkadir
Internal audit function attributes and financial reporting quality: the Nigerian case
description Financial reporting quality depends on its relevance, faithful representation, comparability, understandability and verifiability that could guide investors make informed decisions. The objective of this study is to examine the effect of internal audit function attributes on financial reporting quality. The study also examined the moderating effect of audit committee interaction, senior management support, and information technology usage on the relationship between internal audit function attributes and financial reporting quality in Nigerian listed organizations. Using survey and purposive sampling, 97 usable questionnaires have been obtained from the head of internal audit functions. The data analysis was conducted using PLS-SEM 3.2.6. The findings reveal evidence of the significant relationships between internal audit work, risk-based audit, internal control activities, coordination between internalexternal auditors and financial reporting quality. This study also discloses that senior management support and information technology usage significantly moderate the relationships between internal audit function attributes and financial reporting quality. The study contributes to the literature on how the internal audit function attributes impact the financial reporting quality, particularly in the Nigerian context, where there are scant similar studies. From another perspective, this study also contributes to the literature on how to test the complex model with three moderators which is a very uncommon practice in the available literature. The study suggests that the internal audit development policymakers and board of directors of Nigerian listed organizations can improve the internal audit function practices that will nurture financial reporting quality. Both policymakers and the board of directors should ensure adequate structures that will strengthen the organisational status of the internal auditors to perform towards improving financial reporting quality and minimising opportunistic management actions.
format Thesis
author Madawaki, Abdulkadir
author_facet Madawaki, Abdulkadir
author_sort Madawaki, Abdulkadir
title Internal audit function attributes and financial reporting quality: the Nigerian case
title_short Internal audit function attributes and financial reporting quality: the Nigerian case
title_full Internal audit function attributes and financial reporting quality: the Nigerian case
title_fullStr Internal audit function attributes and financial reporting quality: the Nigerian case
title_full_unstemmed Internal audit function attributes and financial reporting quality: the Nigerian case
title_sort internal audit function attributes and financial reporting quality: the nigerian case
publishDate 2020
url https://etd.uum.edu.my/9209/1/s901928_01.pdf
https://etd.uum.edu.my/9209/2/s901928_02.pdf
https://etd.uum.edu.my/9209/3/s901928_references.docx
https://etd.uum.edu.my/9209/5/depositpermission_s909928-Abdulkadir%20Madawaki.pdf
https://etd.uum.edu.my/9209/
_version_ 1731228157002907648
score 13.211869

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