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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Hussaini Bala
Department of Accounting Faculty of Administrative Science and Economics, Tishk International University, Erbil Iraq
Economics, Econometrics & Finance Social Sciences

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Audit Tenure, Audit Independence, Audit Committee Independence, Board Independence, and Audit Quality in the Listed Deposit Money Banks in Nigeria: The Moderating Effect of Institutional Ownership Saratu Yakubu Haruna; Hussaini Bala; Muhammad Sani Bello
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.621 KB) | DOI: 10.24815/jdab.v9i1.23618

Abstract

The study examined the moderating effect of institutional ownership on relationship between audit tenure, audit independence, board independence and audit quality of listed deposit money banks (LDMBs) in Nigeria. The study population comprises 14 LDMBs on the Nigerian Stock Exchange as at 31st December, 2020. 13 LDMBs were used as sample of the study. Logit regression technique was used as a tool of data analysis. Findings of the study revealed that, in the direct relationship, audit independence, board independence and institutional ownership have significant effect on the audit quality of LDMBs in Nigeria. The finding of the moderated model of the study reveals that institutional ownership has a significant negative moderating role on the relationship between audit tenure, audit independence, board independence and audit quality of LDMBs. It is therefore recommended among others that listed deposit money banks in Nigeria should ensure that they consider long-term institutional shareholding since those with a long-term stake have the motivation to monitor management and thereby, requesting a better audit quality through BIG4 auditors.
Board Attributes and Earnings Management of Listed Deposit Money Banks in Nigeria Hussaini Bala; Haruna Daddau; Musa Sulaiman Umar; Nuraddeen Usman Miko; Saifullahi Abdullahi Mazadu
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.28965

Abstract

This research examined the relationship between board attributes and earnings management of deposit money banks listed on Nigeria Stock Exchange for ten years period (2010-2019). Fourteen deposit money banks listed on Nigerian Stock Exchange as at 31st December, 2019 were selected as the samples using census sampling method. Multiple linear regression technique was employed as technique of data analysis. The results shows that board academic and board credit increased and reduced earnings management respectively and insignificantly while board audit reduced the tendencies of managers to manage earnings significantly. Thus, it is recommended that regulators of Nigerian listed deposit money banks should encourage the constitution of audit committee in Nigerian listed deposit money banks. This is because it has proved to play an important role in checkmating unwanted discretionary accruals and improves the earnings quality in the banks.
Co-Authors Haruna Daddau Muhammad Sani Bello Musa Sulaiman Umar Nuraddeen Usman Miko Saifullahi Abdullahi Mazadu Saratu Yakubu Haruna