Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria

Business and Economic Horizons Pub Date : 2018-01-01 DOI:10.15208/BEH.2018.26

I. A. Mohammed, A. Che-Ahmad, Mazrah Malek

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引用次数: 4

Abstract

The purpose of the present study is twofold, to investigate the entrepreneurial intent of the university students, under consideration, and to chalk out with the factors (educational) to be considered for institutional support by the university under study. The Theory of Planned Behavior (TPB) questionnaire along with a separate sixteen items was administered in paper and pencil form only. Overall, 370 responses were collected from male & female both. The Data was analysed by applying correlations, linear and hierarchical regression and exploratory factor analysis (EFA). The results of the study reaffirm the theory of planned behaviour in Saudi context with a significant variance of 43.2 percent in explaining students’ entrepreneurial intent. However, In the present case it is found that Both attitude and perceived behavioral control are the significant predictors of Entrepreneurial intent. While, the subjective norm did not significantly predict the entrepreneurial intent. Moreover, the findings suggest a four steps generic model of institutional educational support for entrepreneurial nurturement to the local community.

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尼日利亚的股东参与审计委员会、审计质量和财务报告滞后

本研究的目的有两个，一是调查被研究的大学生的创业意向，二是找出被研究的大学考虑的机构支持因素(教育)。计划行为理论(TPB)问卷和另外16个项目仅以纸笔形式进行。总共收集了370份男性和女性的回复。采用相关性、线性和层次回归及探索性因子分析(EFA)对数据进行分析。研究结果重申了沙特背景下的计划行为理论，在解释学生的创业意图方面有43.2%的显著差异。然而，本研究发现态度和知觉行为控制都是创业意图的显著预测因子。主观规范对创业意向的预测不显著。此外，研究结果还提出了一个四步骤的机构教育支持地方社区创业培育的通用模型。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Business and Economic Horizons ECONOMICS-

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期刊介绍： The Business and Economic Horizons (BEH) is an international peer-reviewed journal that publishes high quality theoretical, empirical, and review papers covering the broad spectrum of research in areas of economics, business, management, and finance. The journal aim is to bridge the gap between the theory and the observed data in these constantly developing domains. BEH Editorial Board welcomes the high-quality original research articles and review papers that verify the well-grounded and the emerging theories by employing the econometric, statistical methods or other relevant empirical methods in theoretical and applied economic analysis. BEH does not discriminate articles utilizing the non-mainstream approaches such as experimental research, institutional analysis, other variations of heterodox and developmental economic studies. Therefore, the submissions in any field of micro- and macroeconomics, business ethics, economic policy or finance are appropriate for this journal. We hope, the provided contributions will help to understand the contemporary challenges faced by the private and public sector and will establish an international forum of empirical research.