CALITATEA AUDITULUI ȘI RAPORTAREA VENITURILOR COMPANIILOR NIGERIENE DIN DOMENIUL PETROLULUI ȘI GAZELOR: INFLUENȚA MODERATĂ A COMITETULUI DE AUDIT
Autor (i): Sunday Azeita OKOUGHENU, Oluwasegun Temitayo ODUNSI
JEL: M42.
Cuvinte cheie: Audit Quality; Audit Committee; Agency Theory; Earnings Quality Reporting; Listed Oil and Gas Companies in Nigeria.
Abstract:
This study investigates the extent audit committee moderate the link between audit quality and earnings quality reporting of listed oil and gas companies in Nigeria. The study used random sample technique to select a sample of four (4) out of the total population of eleven (11) listed oil and gas companies in Nigeria as at 31st December, 2021. The data was sourced from the audited annual reports and accounts of the companies between 2017 and 2021 and analysed with descriptive, correlation and ordinary least square regression technique. The result indicates that the extent audit committee moderate the link between audit quality and earnings quality reporting of listed oil and gas companies was negative and insignificantly. The study concludes that an increase in the members of the committee elected by board of directors would not enhance the link between audit quality and earnings quality reporting of the listed oil and gas companies in Nigeria. The study recommends among other that the shareholders of listed oil and gas companies in Nigeria should not increase the members of the audit committee among the board of directors because it would not enhance the link between audit quality and earnings quality reporting both at short and long runs.
This study investigates the extent audit committee moderate the link between audit quality and earnings quality reporting of listed oil and gas companies in Nigeria. The study used random sample technique to select a sample of four (4) out of the total population of eleven (11) listed oil and gas companies in Nigeria as at 31st December, 2021. The data was sourced from the audited annual reports and accounts of the companies between 2017 and 2021 and analysed with descriptive, correlation and ordinary least square regression technique. The result indicates that the extent audit committee moderate the link between audit quality and earnings quality reporting of listed oil and gas companies was negative and insignificantly. The study concludes that an increase in the members of the committee elected by board of directors would not enhance the link between audit quality and earnings quality reporting of the listed oil and gas companies in Nigeria. The study recommends among other that the shareholders of listed oil and gas companies in Nigeria should not increase the members of the audit committee among the board of directors because it would not enhance the link between audit quality and earnings quality reporting both at short and long runs.
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