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All Journal EL-MUHASABA JAKPP : Jurnal Analisis Kebijakan & Pelayanan Publik JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area J-MACC : Journal of Management and Accounting Ilomata International Journal of Tax and Accounting International Journal of Social Science and Religion (IJSSR) Journal of Financial and Behavioural Accounting The Indonesian Journal of Computer Science
Gbadebo, Adedeji Daniel
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Audit Attributes, Ownership Structures, and Financial Reporting Timeliness: Evidence from Nigeria’s Oil and Gas Sector GBADEBO, Adedeji Daniel
Journal of Financial and Behavioural Accounting Vol. 5 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i1.13403.2025

Abstract

This study investigates the relationship between audit attributes and the financial reporting timeliness of listed oil and gas firms in Nigeria, while examining the moderating role of government ownership. Drawing on agency theory, political cost theory, and resource dependence perspectives, the research employed panel data analysis covering a ten-year period. The study utilized data from 12 listed oil and gas firms on the Nigerian Exchange Group (NGX) between 2013 and 2022, yielding 120 firm-year observations. Secondary data were extracted from annual reports and audited financial statements. Both fixed-effects and random-effects estimators were initially estimated, with the Hausman test guiding the selection of the fixed-effects model as the preferred specification. To ensure robustness, feasible generalized least squares (FGLS) and panel-corrected standard errors (PCSE) estimations were also employed. The findings reveal that audit firm size significantly improves reporting timeliness, whereas audit fee and tenure show no direct influence. Furthermore, government ownership exerts a moderating effect, strengthening the influence of audit fee and tenure on reporting timeliness but reducing the efficiency advantages associated with larger audit firms. These results highlight the interplay between institutional ownership structures and audit characteristics in shaping disclosure practices within an emerging market context. The study contributes to literature on financial reporting quality and corporate governance, offering insights for regulators, policymakers, and practitioners seeking to enhance transparency, accountability, and investor confidence in Nigeria’s strategic oil and gas sector.
Co-Authors Abdulrauf, Lukman Adebayo-Oke Akande, Joseph Olorunfemi Dada, Olawale Bamidele Emmanuel Imuede Oyasor Ibrahim, Majeed Ajibola