尼日利亚西南部选定公立大学的审计质量和财务报告质量

Olalere Mayowa David, A. Festus
{"title":"尼日利亚西南部选定公立大学的审计质量和财务报告质量","authors":"Olalere Mayowa David, A. Festus","doi":"10.36346/sarjbm.2023.v05i02.001","DOIUrl":null,"url":null,"abstract":"Financial reporting quality has been a relevant discus in the world business to aid investors in making timely and economical decisions. In public enterprises, it helps the users to determine the effective utilization of relevance. Evidence from literatures indicated that poor financial reporting quality as a result of lack of transparent, or lack of accountability and fraud had waned investors’ confidence and investors decisions. Study has it that many universities have not integrated audit quality in their operations for the enhancement of financial reporting quality. Therefore, this study investigated effect of audit quality on financial reporting quality in selected public universities in south west Nigeria. The study adopted survey research design. The population was 19 public universities in south west Nigeria, purposive sampling techniques was used to select 12 universities. The target population was 250 staff of bursary, audit, and senior management. Taro Yamane formula was used to obtained 201sample size. A validated structure questionnaire was used to administer 201 copies of the questionnaire to the respondents. One hundred and ninety returned representing 94.5%. The Cronbach’s Alpha reliability coefficients ranged from 0.724 – 0.991. Descriptive and inferential (multiple regression) statistics were used to analyzed the data. The study found out that audit quality had significant effect on relevance financial reporting quality of public universities in south west Nigeria (Adj. R2 =0.766; F(6, 183) = 99.565=; p=0.00), had a significant effect on faithful representation of financial reports quality (Adj. R2 =0.598; F(6, 183) = 47.930=; p=0.00), had a significant effect on understandability of financial reports quality (Adj. R2 =0.416; F(6, 183) = 21.735=; p=0.00), had a significant effect on comparability of financial reports quality (Adj. R2 =0.390; F(201) = 21.102=; p=0.00), the result also showed that audit quality had a significant effect on timeliness of financial reports quality (Adj. R2 =0.516; F(201) = 43.597=; p=0.00). The study concluded that audit quality influenced financial reporting quality in public universities in south west Nigeria. The study recommended that public universities should integrate audit quality in their operations in other to increase the financial reporting quality.","PeriodicalId":272088,"journal":{"name":"South Asian Research Journal of Business and Management","volume":"77 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Audit Quality and Financial Reporting Quality in Selected Public Universities in South West Nigeria\",\"authors\":\"Olalere Mayowa David, A. Festus\",\"doi\":\"10.36346/sarjbm.2023.v05i02.001\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Financial reporting quality has been a relevant discus in the world business to aid investors in making timely and economical decisions. In public enterprises, it helps the users to determine the effective utilization of relevance. Evidence from literatures indicated that poor financial reporting quality as a result of lack of transparent, or lack of accountability and fraud had waned investors’ confidence and investors decisions. Study has it that many universities have not integrated audit quality in their operations for the enhancement of financial reporting quality. Therefore, this study investigated effect of audit quality on financial reporting quality in selected public universities in south west Nigeria. The study adopted survey research design. The population was 19 public universities in south west Nigeria, purposive sampling techniques was used to select 12 universities. The target population was 250 staff of bursary, audit, and senior management. Taro Yamane formula was used to obtained 201sample size. A validated structure questionnaire was used to administer 201 copies of the questionnaire to the respondents. One hundred and ninety returned representing 94.5%. The Cronbach’s Alpha reliability coefficients ranged from 0.724 – 0.991. Descriptive and inferential (multiple regression) statistics were used to analyzed the data. The study found out that audit quality had significant effect on relevance financial reporting quality of public universities in south west Nigeria (Adj. R2 =0.766; F(6, 183) = 99.565=; p=0.00), had a significant effect on faithful representation of financial reports quality (Adj. R2 =0.598; F(6, 183) = 47.930=; p=0.00), had a significant effect on understandability of financial reports quality (Adj. R2 =0.416; F(6, 183) = 21.735=; p=0.00), had a significant effect on comparability of financial reports quality (Adj. R2 =0.390; F(201) = 21.102=; p=0.00), the result also showed that audit quality had a significant effect on timeliness of financial reports quality (Adj. R2 =0.516; F(201) = 43.597=; p=0.00). The study concluded that audit quality influenced financial reporting quality in public universities in south west Nigeria. The study recommended that public universities should integrate audit quality in their operations in other to increase the financial reporting quality.\",\"PeriodicalId\":272088,\"journal\":{\"name\":\"South Asian Research Journal of Business and Management\",\"volume\":\"77 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-04-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"South Asian Research Journal of Business and Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.36346/sarjbm.2023.v05i02.001\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"South Asian Research Journal of Business and Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.36346/sarjbm.2023.v05i02.001","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

为了帮助投资者做出及时和经济的决策,财务报告质量一直是世界商界的一个相关话题。在公共企业中,它帮助用户确定相关性的有效利用。来自文献的证据表明,由于缺乏透明度,或缺乏问责制和欺诈导致的财务报告质量差已经削弱了投资者的信心和投资者的决策。有研究表明,许多高校在提高财务报告质量的过程中,并没有将审计质量纳入其经营活动。因此,本研究调查了审计质量对尼日利亚西南部选定的公立大学财务报告质量的影响。本研究采用调查研究设计。人口为尼日利亚西南部的19所公立大学,采用有目的抽样技术选择了12所大学。目标人群为250名财务、审计和高级管理人员。采用Yamane太郎公式,得到2015样本量。使用一份经过验证的结构问卷,向受访者发放了201份问卷。190人返回,占94.5%。Cronbach 's Alpha信度系数为0.724 ~ 0.991。采用描述性和推理性(多元回归)统计对数据进行分析。研究发现,审计质量对尼日利亚西南部公立大学相关财务报告质量有显著影响(相对值R2 =0.766;F(6,183) = 99.565=;p=0.00),对财务报告质量的忠实再现有显著影响(相对值R2 =0.598;F(6,183) = 47.930=;p=0.00),对财务报告质量的可理解性有显著影响(相对值R2 =0.416;F(6,183) = 21.735=;p=0.00),对财务报告质量可比性有显著影响(相对值R2 =0.390;F(201) = 21.102=;p=0.00),结果也表明审计质量对财务报告质量及时性有显著影响(相对值R2 =0.516;F(201) = 43.597=;p = 0.00)。研究得出结论,审计质量影响尼日利亚西南部公立大学的财务报告质量。研究建议,公立大学应将审计质量与经营相结合,以提高财务报告质量。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Audit Quality and Financial Reporting Quality in Selected Public Universities in South West Nigeria
Financial reporting quality has been a relevant discus in the world business to aid investors in making timely and economical decisions. In public enterprises, it helps the users to determine the effective utilization of relevance. Evidence from literatures indicated that poor financial reporting quality as a result of lack of transparent, or lack of accountability and fraud had waned investors’ confidence and investors decisions. Study has it that many universities have not integrated audit quality in their operations for the enhancement of financial reporting quality. Therefore, this study investigated effect of audit quality on financial reporting quality in selected public universities in south west Nigeria. The study adopted survey research design. The population was 19 public universities in south west Nigeria, purposive sampling techniques was used to select 12 universities. The target population was 250 staff of bursary, audit, and senior management. Taro Yamane formula was used to obtained 201sample size. A validated structure questionnaire was used to administer 201 copies of the questionnaire to the respondents. One hundred and ninety returned representing 94.5%. The Cronbach’s Alpha reliability coefficients ranged from 0.724 – 0.991. Descriptive and inferential (multiple regression) statistics were used to analyzed the data. The study found out that audit quality had significant effect on relevance financial reporting quality of public universities in south west Nigeria (Adj. R2 =0.766; F(6, 183) = 99.565=; p=0.00), had a significant effect on faithful representation of financial reports quality (Adj. R2 =0.598; F(6, 183) = 47.930=; p=0.00), had a significant effect on understandability of financial reports quality (Adj. R2 =0.416; F(6, 183) = 21.735=; p=0.00), had a significant effect on comparability of financial reports quality (Adj. R2 =0.390; F(201) = 21.102=; p=0.00), the result also showed that audit quality had a significant effect on timeliness of financial reports quality (Adj. R2 =0.516; F(201) = 43.597=; p=0.00). The study concluded that audit quality influenced financial reporting quality in public universities in south west Nigeria. The study recommended that public universities should integrate audit quality in their operations in other to increase the financial reporting quality.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信