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All Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Hussaini Bala
Tishk International University, Erbil, Kurdistan-Region
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Do Audit Opinion, Audit Independence and Audit Quality Influence Whistle Blowing Policy? Evidence from Nigerian Exchange Group Hussaini Bala; Anas Abdulwahab; Idris Adamu Adamu
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 7 No. 2 (2023): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v7i2.161

Abstract

Recent high-profile company cases around the world have heightened interest in how external auditors may improve whistleblower policies. However, the audit committee, board of directors, CEO, and ownership structure have been the main focus of the majority of the studies about reducing earnings management. Since this shift has occurred, the goal of this research is to examine how external auditors can improve whistleblower policy. The study used a correlational research design to evaluate data from 41 listed financial institutions in Nigeria for a period of 13 years (2009-2021), both years inclusive, in order to look into the relationship between the characteristics of the external auditors and whistle blowing policy. The outcome of the logistic regression analysis showed that the auditors' viewpoint, independence, and quality looked to be favorably connected with the whistle blowing policy. This study examines how the characteristics of external auditors influenced the whistleblowing policy procedure. Investors, regulators, and analysts should be interested in this paper's findings on the long-term strategic consequences of whistle blowing policies. As with most empirical studies, the model, methodology, variables, time frame, and companies studied in the paper all serve as restrictions. Other industries could be added to the sector, and additional auditor characteristics that were not covered in this study could be discovered through future research.
Board Attributes and Banks’ Abnormal Loan Loss Provision Hussaini Bala; Anas Abdulwahab; Hassan Bala; Umar Sani Bebeji
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 8 No. 1 (2023): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51263/jameb.v8i1.170

Abstract

It is pertinent to the document that BOD has the responsibility to scrutinize the information enclosed financial statements to ensure a quality and reliable financial information. More so, this paper examined the correlation between board attributes and loan loss provision of sampled Nigerian banks. This research covers a ten years period (2012-2021). Information related to data was got from the sampled banks’ yearly information. Paris-winsten regression, heteroskedastic panel corrected standard error (PCSE) was used because the data is homoskedastic in nature. This study introduced the whistle blowing policy as a control variable. Again, this study introduced learning by theory to explain firm age (control variable). Findings in the results show a significant positive correlation between board size and abnormal loan loss provision (ABLLP). Board meetings may have a negative insignificant connection with ABLLP. While, board autonomy has a positive insignificant correlation with ABLLP. Finally, it was found that whistleblowing may not significantly prevent the practice of ABLLP by banks in Nigeria. As a result, this study established that authorities like the Nigerian Apex Bank should ensure the compliance of their codes of best practice which will serve as an avenue to achieve a financial reporting quality. Federal Republic of Nigeria should ensure the full implementation of the law on whistleblowing policy and protection of whistleblowers. Furthermore, all findings and recommendations are restricted to the DMBs in Nigeria. Lastly, studies in the future are advised to focus on board attributes in the other domains where there is a practical problem to be addressed.
Co-Authors Anas Abdulwahab Anas Abdulwahab Hassan Bala Idris Adamu Adamu Umar Sani Bebeji