FUDMA Journal of Accounting and Finance Research [FUJAFR]最新文献

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Effect of Tax Audit on Compliance of Taxpayers: A case study of Katsina State Board of Inland Revenue 税务审计对纳税人合规的影响——以卡齐纳州税务局为例
FUDMA Journal of Accounting and Finance Research [FUJAFR] Pub Date : 2023-11-13 DOI: 10.33003/fujafr-2023.v1i2.32.141-155
Shamsuddeen Yusuf Bugaje, James Uchenna Okpe, Stella Nonyelum Odunko
{"title":"Effect of Tax Audit on Compliance of Taxpayers: A case study of Katsina State Board of Inland Revenue","authors":"Shamsuddeen Yusuf Bugaje, James Uchenna Okpe, Stella Nonyelum Odunko","doi":"10.33003/fujafr-2023.v1i2.32.141-155","DOIUrl":"https://doi.org/10.33003/fujafr-2023.v1i2.32.141-155","url":null,"abstract":"This paper focus on the effect of tax audit on the compliance of taxpayers in the Katsina State Board of Internal Revenue. This paper adopted the survey research design, using primary data. The questionnaire was structured thematically, in line with the research hypotheses, so that the respondents can concentrate on each theme and provide focused answers. The target population of the study comprised of the entire staff of the Katsina State Board of Internal Revenue in Katsina State which aggregated to a sum of Seventy-five (75) staff. The total staffs of the board were considered for the study consisting of Seventy-five staff. Tax Remittances (TAR) is the dependent variable. Independent Variable Audit Yield (ADY) and Field Tax Audit (FDTA) are considered as having potential effect on Tax Audit. Questions were measured on a 5-point “Likert” scale ranging from strongly disagreed (1) to strongly agreed (5) and a mean was obtained to compare against the expected mean. The result on Tax Compliance proxy by Tax Remittances is found to be positively associated with Audit Yield and Field Tax Audit with a coefficient of 0.342 and statistically significant at 5% with a P-value of 0.007. This goes to prove that Audit Yield field and Tax Audit have a statistically influence on Tax Compliance in Katsina State which implies that the null hypotheses of the study are rejected.","PeriodicalId":479474,"journal":{"name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","volume":"50 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136347505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Environmental Reporting and Financial Performance of Listed Industrial and Consumer Goods Firms in Nigeria 尼日利亚工业和消费品上市公司的环境报告和财务绩效
FUDMA Journal of Accounting and Finance Research [FUJAFR] Pub Date : 2023-11-11 DOI: 10.33003/fujafr-2023.v1i2.41.123-140
Rabiu Ibrahim, Yazid Kabir Ibrahim, Muhammad Sulaiman Hussain
{"title":"Environmental Reporting and Financial Performance of Listed Industrial and Consumer Goods Firms in Nigeria","authors":"Rabiu Ibrahim, Yazid Kabir Ibrahim, Muhammad Sulaiman Hussain","doi":"10.33003/fujafr-2023.v1i2.41.123-140","DOIUrl":"https://doi.org/10.33003/fujafr-2023.v1i2.41.123-140","url":null,"abstract":"This study examines the effect of environmental reporting on financial performance of listed Nigerian industrial and consumer goods firms for the period of ten (10) years from 2012 to 2021. The population of the study comprises forty-two (42) listed industrial and consumer goods firms in Nigeria. Eleven (11) firms were selected as the study sample size, which comprises 5 industrial goods and 6 consumer goods firms. The remaining 31 firms were filtered out, because they did not report their environmental disclosure throughout the period of this study and some were delisted. Return on Asset (ROA) is considered as proxy of financial performance. Secondary data were used and extracted from the firm’s annual reports using environmental reporting Index (ISO 14031) content analysis, provided at appendix A1. In relation to financial performance the data was also collected from the firm’s annual reports. The study analyses were conducted using STATA 13 statistical software. The regression result revealed that environmental information has significant positive effect on return on asset (ROA); employee health and safety have negative significant effect on ROA; product safety has negative significant effect on ROA. Based on these findings, this study therefore, concludes that environmental reporting influence financial performance of listed industrial and consumer goods firms in Nigeria. This study therefore, recommends among others that, listed Nigerian industrial and consumer goods firms should emphasize more on reporting their environmental issues as it is capable of improving their financial performance.","PeriodicalId":479474,"journal":{"name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135042685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Knowledge Economy: How Intellectual Capital Drives Financial Performance of Non-financial Service Firms in Nigeria. 知识经济:知识资本如何推动尼日利亚非金融服务公司的财务绩效。
FUDMA Journal of Accounting and Finance Research [FUJAFR] Pub Date : 2023-11-09 DOI: 10.33003/fujafr-2023.v1i2.42.113-122
Adamu Umar, Kabiru Isa Dandago
{"title":"Knowledge Economy: How Intellectual Capital Drives Financial Performance of Non-financial Service Firms in Nigeria.","authors":"Adamu Umar, Kabiru Isa Dandago","doi":"10.33003/fujafr-2023.v1i2.42.113-122","DOIUrl":"https://doi.org/10.33003/fujafr-2023.v1i2.42.113-122","url":null,"abstract":"The study investigates the relationship between intellectual capital and financial performance of 58 listed non-financial service firms in Nigeria for a period of eleven years from 2012 to 2022.The study extracts data from annual reports and accounts of the listed non-financial service firms in Nigeria. The study aligns with correlational research design and positivism research philosophy. The modified Value-added intellectual coefficient (MVAIC) method is applied to measure the value-based intellectual performance of the sampled firms. Return on equity (ROE) and Tobin’s (TQ) are used to measure the financial performance of the firms. The intellectual capital (human and structural and relational capital) of selected firms has been analyzed and their impact on financial performance has been measured using the multiple regression technique. The findings of the analysis reveal that the relationships between intellectual capital and financial performance indicators, namely ROE and TQ, are varied. The study results suggest that intellectual capital influences the financial performance of Nigeria’s listed non-financial service firms. The study recommends that the board of directors of non-financial service firms in Nigeria should identify, protect and ensure effective utilization of intellectual capital in their companies in order to achieve long-term success and competitiveness. The study provides policy implications as the MVAIC method can be used as an important tool by decision-makers in the knowledge economy to integrate intellectual capital in the decision-making process.","PeriodicalId":479474,"journal":{"name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","volume":" 47","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135244532","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Board Size, Board Composition and Voluntary Disclosure: Evidence from Listed Manufacturing Firms in Nigeria 董事会规模、董事会构成与自愿披露:来自尼日利亚制造业上市公司的证据
FUDMA Journal of Accounting and Finance Research [FUJAFR] Pub Date : 2023-11-05 DOI: 10.33003/fujafr-2023.v1i2.36.102-112
Aderemi Olalere Adebayo, Fatima Imike Mbah, Danjuma Adamu, Olayinka Olaitan Abidoye
{"title":"Board Size, Board Composition and Voluntary Disclosure: Evidence from Listed Manufacturing Firms in Nigeria","authors":"Aderemi Olalere Adebayo, Fatima Imike Mbah, Danjuma Adamu, Olayinka Olaitan Abidoye","doi":"10.33003/fujafr-2023.v1i2.36.102-112","DOIUrl":"https://doi.org/10.33003/fujafr-2023.v1i2.36.102-112","url":null,"abstract":"This study investigated the influence of board size and board composition on voluntary disclosure of quoted manufacturing firms in Nigeria from the period of 2015 to 2019. Thirty- three (33) were purposively selected for the purpose of this study. Information was produced from content analysis of yearly reports. Panel fixed effect model, correlation matrix and descriptive statistics were employed in the estimation. The estimation of the fixed effect model shows that size of the board and board composition have positive and significant connection on the level of voluntary disclosure evidenced by t-statistics = 10.524, p-value of 0.000 and 10.466, p-value is 0.000 respectively. However, the study concludes that board size and the composition of the board can affect the extent of voluntary disclosure positively. The study therefore recommends that the board should comprises of well experience, skilled, knowledgeable people who can govern the firm well. The firms should also guarantee that the number of experienced people in the board should be sufficient enough be able to provide the firm with more oversight.","PeriodicalId":479474,"journal":{"name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","volume":"7 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135725314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Impact of Intellectual Capital on Financial Performance of Listed Oil and Gas Firms in Nigeria 知识资本对尼日利亚油气上市公司财务绩效的影响
FUDMA Journal of Accounting and Finance Research [FUJAFR] Pub Date : 2023-11-02 DOI: 10.33003/fujafr-2023.v1i2.43.88-101
Sani Bala AbdulRahman, Aminu Abubakar
{"title":"Impact of Intellectual Capital on Financial Performance of Listed Oil and Gas Firms in Nigeria","authors":"Sani Bala AbdulRahman, Aminu Abubakar","doi":"10.33003/fujafr-2023.v1i2.43.88-101","DOIUrl":"https://doi.org/10.33003/fujafr-2023.v1i2.43.88-101","url":null,"abstract":"This paper examines the impact of intellectual capital on financial performance of listed firms in Nigeria. To achieve this objective; quantitative research design was employed. Data were generated from the annual reports and accounts of the sampled listed oil and gas companies from 2016-2020. The period is chosen and believes to be adequate in providing insight on the inflationary trends which the industry experienced. Similarly, the period of five years selected is in line with the studies of Muhammad and Rashid, 2015 as well as Iyande, 2018. Intellectual Capital as independent variable was measured by its components (HCE, SCE and CEE) while financial performance being the dependent variable was measured by NPM and ROE. Regression technique was used as tools of data analysis and the findings establish that the independent variables (HCE, SCE and CEE) have significant positive impact on the oil and gas companies’ Financial Performance proxies by NPM and ROE. The regression results show R-square of 86.1% and 59.4% for NPM and ROE models respectively. This implies that the model is fit and the explanatory variables are properly selected and account for the substantial value of the corporate profitability. Hence, the paper recommends that listed oil and gas companies in Nigeria should improve their efforts to boost the value of their intellectual capital for its crucial impact on NPM and ROE. This can be achieved through maximization of market value created, intellectual capital return and more investment in intellectual capital components, particularly human, structural and relational/customer capital.","PeriodicalId":479474,"journal":{"name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","volume":"3 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135972648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Impact of Accounting Record-Keeping on the Sustainability of Small-Scale Enterprises in Kano Metropolis 会计记帐对卡诺都市小型企业可持续性的影响
FUDMA Journal of Accounting and Finance Research [FUJAFR] Pub Date : 2023-10-15 DOI: 10.33003/fujafr-2023.v1i2.35.71-87
Kabir Hamid Tahir, Zaharaddeen Salisu Maigoshi, Zaharaddeen Abdullahi
{"title":"Impact of Accounting Record-Keeping on the Sustainability of Small-Scale Enterprises in Kano Metropolis","authors":"Kabir Hamid Tahir, Zaharaddeen Salisu Maigoshi, Zaharaddeen Abdullahi","doi":"10.33003/fujafr-2023.v1i2.35.71-87","DOIUrl":"https://doi.org/10.33003/fujafr-2023.v1i2.35.71-87","url":null,"abstract":"This study examined the impact of accounting record keeping on sustainability of small-scale enterprises (SSEs) in Kano metropolis. The population of this study comprised of all SSEs operating in the eight local government areas that constitute Kano metropolis. Four hundred and thirty-nine (439) questionnaires, using 5-point Likert scale, were administered on the sampled owners of SSEs across the eight local government areas in Kano metropolis. Out of this, four hundred and thirty-seven (437) questionnaires were completed and returned, while two respondents did not return their questionnaires. The statement on the questionnaire covers accounting record keeping, business performance, environmental attitude and community attitude. Structural equation modelling (SEM) analysis using Partial Least Square (PLS) was employed to analyze the data generated for the study. The finding of study shows that record keeping has a significant positive relationship with sustainability. This indicates that an increase in the record keeping behavior will lead to an increase in the sustainability of a business entity. The study, therefore, recommends that SMEs owners should learn basic record keeping knowledge or engage the service of bookkeepers to enable them to keep proper books of accounts which will in turn increase the sustainability of their businesses.","PeriodicalId":479474,"journal":{"name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136184879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Effect of Fair Value Measurement on the Share Price of Listed Deposit Money Banks in Nigeria 公允价值计量对尼日利亚上市存款货币银行股价的影响
FUDMA Journal of Accounting and Finance Research [FUJAFR] Pub Date : 2023-10-13 DOI: 10.33003/fujafr-2023.v1i2.27.51-60
Umar Hassan Alkali, M. M. Bagudo, Abdullahi A. Aliyu
{"title":"Effect of Fair Value Measurement on the Share Price of Listed Deposit Money Banks in Nigeria","authors":"Umar Hassan Alkali, M. M. Bagudo, Abdullahi A. Aliyu","doi":"10.33003/fujafr-2023.v1i2.27.51-60","DOIUrl":"https://doi.org/10.33003/fujafr-2023.v1i2.27.51-60","url":null,"abstract":"This study examined the effect of fair value accounting on share price of listed deposit money banks in Nigeria from 2016 to 2022. the data used was obtained from the annual reports of the banks. OLS regression was employed in the analysis of the data. The results from the regression analysis show that earnings per share, fair value hierarchy, fair value through other comprehensive income have significant effect on the value relevance of listed deposit money banks in Nigeria. The study concludes that earnings per share is an important variable investor’s pays attention to when making investment decision. In addition, the study concludes that banks which discloses information regarding fair value hierarchy will attract investors and this will result in a corresponding increase in share price. Furthermore, the study concludes that investors pay close and more attention to other comprehensive income value. And finally, the study concludes that fair value through other comprehensive income have an effect on the share price of listed deposit money banks in Nigeria. The study therefore, recommends among others that management of listed deposit money banks in Nigeria should ensure that information using fair value are disclosed since its disclosure have an effect on share price. The study also recommends that regulatory bodies should establish an evaluation system to monitor adequate discourse of fair value information.","PeriodicalId":479474,"journal":{"name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135858964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate Taxation, Capital Investment Decisions and Firm Performance of Quoted Non-Financial Firms in Nigeria 尼日利亚上市非金融企业的企业税、资本投资决策和企业绩效
FUDMA Journal of Accounting and Finance Research [FUJAFR] Pub Date : 2023-10-13 DOI: 10.33003/fujafr-2023.v1i2.33.61-70
Ayokunle Odusina
{"title":"Corporate Taxation, Capital Investment Decisions and Firm Performance of Quoted Non-Financial Firms in Nigeria","authors":"Ayokunle Odusina","doi":"10.33003/fujafr-2023.v1i2.33.61-70","DOIUrl":"https://doi.org/10.33003/fujafr-2023.v1i2.33.61-70","url":null,"abstract":"The study examined the effect of corporate taxation, capital investment decisions on firm performance. Ex-post facto research design was adopted using secondary source of data, 61 firms were purposively sampled from years 2012 to 2020 and data were obtained from the audited annual reports of selected firms. Panel Regression Analysis with fixed effects was adopted and the result showed that Positive and significant relationship was found to exist between CEP and ROA while GNC was negative and insignificant. Corporate tax was positively insignificant related to ROA. Also, there was insignificant positive influence of corporate taxation on the two-investment metrics. The study further found that corporate taxation and investment decisions jointly have positive and significant relationship with firm performance. It was concluded that corporate taxation and investment decisions jointly had significant influence on firm performance of non-financial firms in Nigeria.","PeriodicalId":479474,"journal":{"name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135917780","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Effect of Board and Audit Committee Attributes on Earnings Management: Evidence from Listed Non-Financial Firms in Nigeria 董事会和审计委员会属性对盈余管理的影响:来自尼日利亚非金融上市公司的证据
FUDMA Journal of Accounting and Finance Research [FUJAFR] Pub Date : 2023-10-12 DOI: 10.33003/fujafr-2023.v1i2.26.33-50
Ozigi Omoyi Obeitoh, Abdulateef Yunusa, Mohammed Aliyu Yusuf
{"title":"Effect of Board and Audit Committee Attributes on Earnings Management: Evidence from Listed Non-Financial Firms in Nigeria","authors":"Ozigi Omoyi Obeitoh, Abdulateef Yunusa, Mohammed Aliyu Yusuf","doi":"10.33003/fujafr-2023.v1i2.26.33-50","DOIUrl":"https://doi.org/10.33003/fujafr-2023.v1i2.26.33-50","url":null,"abstract":"This study examines the effect of board and audit committee attributes on earnings management. The study adopts purposive sampling technique. The study carries out robust regression statistical model with a 10-year panel data among 36 listed firms in Nigeria. The data used were sourced from the published annual account and reports of sampled firms listed on the Nigeria Exchange Group. The findings from the study reveal that board size, board independence and financial expertise of women on the board and audit committee diminish earnings management while board expertise show mixed finding as board expertise promotes non-discretionary accrual, its equally diminishes discretionary accruals. The findings of this study imply that board and audit committee attributes are important in dealing with earnings management. From our key findings, the study recommends the inclusion of women with financial expertise on the board and audit committee beyond gender diversity. In contrasts to the present practice, the study recommends the inclusion of more independent directors to the board as against the current practice of non-executive directors as independent directors reduce earnings management.","PeriodicalId":479474,"journal":{"name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","volume":"248 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136012693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Moderating Effect of Institutional Shareholders on the Relationship between Board Attributes and Auditor Selection among Listed Financial Service Firms in Nigeria 机构股东对尼日利亚上市金融服务公司董事会属性与审计师选择关系的调节作用
FUDMA Journal of Accounting and Finance Research [FUJAFR] Pub Date : 2023-09-27 DOI: 10.33003/fujafr-2023.v1i2.23.16-32
Haruna Muhammed Musa
{"title":"The Moderating Effect of Institutional Shareholders on the Relationship between Board Attributes and Auditor Selection among Listed Financial Service Firms in Nigeria","authors":"Haruna Muhammed Musa","doi":"10.33003/fujafr-2023.v1i2.23.16-32","DOIUrl":"https://doi.org/10.33003/fujafr-2023.v1i2.23.16-32","url":null,"abstract":"The study examines the moderating effect of institutional ownership on the relationship between board attributes and auditor selection among listed financial service firms in Nigeria. It investigated whether institutional shareholding moderate the relationship between board size, board independence, board gender diversity, board meeting attendance and auditor selection among listed financial firms in Nigeria. The study used secondary data extracted from the published financial statements of the sampled firms for the period 2007 to 2020. The population of the study consists of 53 listed financial service firms in Nigeria. The study adopts correlational research design using logistic regression as a tool of analysis. This study presents evidence that higher levels of institutional ownership strengthen the effect of board attributes (gender diversity and board meeting attendance) on auditor selection. Hence, the result implies that managers may face stringent monitoring when institutional investors, board gender diversity and board meeting attendance interacts. Such superior monitoring may compel managers to consider hiring an industry specialist auditor to audit the firm which leads to boosting the firm’ value. The finding of this investigation has an important policy implication on enhancing sound corporate governance practices, particularly for firms operating in developing countries where the market for corporate control is ineffective.","PeriodicalId":479474,"journal":{"name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135579762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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