Regulatory changes, reporting quality and audit fees: the moderating role of firm characteristics

• المؤلف الرئيسي: Abdulmalik O, Salau
• التنسيق: أطروحة
• اللغة: English; English
• منشور في: 2016
• الموضوعات: HF5601-5689 Accounting; HF5667 Professional Ethics. Auditors.
• الوصول للمادة أونلاين: http://etd.uum.edu.my/7897/; https://sierra.uum.edu.my/record=b1699023~S1

The objective of this study is to investigate the effect of regulatory changes on financial reporting quality and audit fees and to further test whether this effect was moderated by firm characteristics (i.e. abnormal audit fees, political connections and overlapping directorship) in Nigeria. This s...