尼日利亚上市家族企业审计师的特点和及时性

Rachael Modupe Gbadamosi, M. Alade
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摘要

研究问题审计师的特征对尼日利亚上市家族企业财务报告的及时性有何影响?动机:及时发布经审计的年度财务报告对各利益相关者来说是非常必要的,以防止高层管理人员利用会计信息进行内幕交易,而家族所有的上市公司极易涉及这种交易。想法本研究探讨了审计师的特征对尼日利亚上市家族企业及时性的影响。具体而言,研究调查了审计师类型、审计意见、审计费用、审计师任期和联合审计对尼日利亚上市家族企业财务报表及时性的影响程度。数据:所使用和评估的数据涵盖 2012 年至 2021 年,来自尼日利亚 47 家上市家族企业。二手数据来自 MachameRatio 数据库。工具:进行了描述性统计和偏最小二乘法回归分析。研究结果进行的稳健性检验显示,四大审计公司、审计意见和审计任期对尼日利亚上市家族企业财务报表的及时性有正向影响,而审计费用和联合审计对其有负向影响。然而,审计意见、审计任期和审计费用的结果在统计上是显著的。贡献:研究结果的意义在于,审计意见和审计任期有助于尼日利亚上市家族企业及时发布财务报告。本研究对知识体系的贡献包括探讨了审计师的特点对尼日利亚上市家族企业财务报表及时性的影响,而现有研究很少对这一问题进行调查。研究建议,尼日利亚上市家族企业应聘请审计师延长审计期限等。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Auditors’ characteristics and timeliness of listed family-owned firms in Nigeria
Research question: What are the effects of auditors’ characteristics on timeliness of financial reporting among listed family-owned firms in Nigeria? Motivation: Timely issuance of audited annual financial report is highly desirable to various stakeholders against top management insider trading on the accounting information of which family-owned listed firms is highly prone to involve. Idea: This study examined the effect of auditor’s characteristics on timeliness of listed family-owned firms in Nigeria. Specifically, the study investigated the extent at which auditor’s type; audit opinion; audit fee; auditor’s tenure; and joint audit affect timeliness of financial statements of listed family-owned businesses in Nigeria. Data: The data used and evaluated covered a period from 2012 to 2021, and were drawn from 47 listed family-owned firms in Nigeria. The secondary data were obtained from MachameRatio database. Tools: Both descriptive statistics and partial least square regression analyses were performed. Findings: The robust test performed revealed that Big-4 audit firms, audit opinion and audit tenure have positive effect, while audit fee and joint audit impound negative effect, on timeliness of financial statements of listed family-owned firms in Nigeria. However, the result is statistically significant for audit opinion, audit tenure and audit fee. Contribution: The implication of the findings is that audit opinion and audit tenure enhance timely issuance of the financial reports of listed family-owned firms in Nigeria. This study’s contributions to the body of knowledge include exploring the position of auditor’s features on timeliness of financial statements of listed family-owned firms in Nigeria which extant studies have scarcely investigated. The study recommended that listed family-owned firms in Nigeria should engage auditors for longer audit tenure among others.
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