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All Journal International Journal of Multidisciplinary Approach Research and Science Indonesian Journal of Management Studies
Otiedhe, Gabriel Moses
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Immunology & microbiology Social Sciences

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Corporate Governance on Financial Report Timeliness among Quoted Non-financial Firms in Nigeria Otiedhe, Gabriel Moses; Ofor, Nkechi Theresa; Okagbare, Kingley
Indonesian Journal of Management Studies Vol. 1 No. 4 (2023): Terbitan Keempat Mei Tahun 2023
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/ijms.v1i4.910

Abstract

The study seeks to examine the effect of corporate governance on financial report timeliness among quoted non-financial firms in Nigeria between the periods of 2013-2022. Specifically, there are twenty one (21) consumer goods firms and thirteen (13) industrial goods firms listed in the Nigerian Exchange Group as at 31st December, 2023 respectively. The study purposively selected ten (10) consumer goods firms and seven (7) industrial goods firms within the reviewed periods. The variables used to measure corporate governance are: board size (BBS), board composition (BOC), board expertise (BOP) and Board Gender Diversity (BGD) while regressed, and financial report timeliness (FRT). The Hausman test evidenced that, the random effect model is the most appropriate model for the study. The study reported that board size has a negative significant effect on financial report timeliness while has a positive insignificant effect on financial report timeliness (FRT). Both board gender diversity and board expertise have positive effect on financial report timeliness (FRT). Hence, board expertise and board gender diversity improves financial report timeliness. Consequently, shareholders of the sampled firms should to elect gender diverse boards that have the right balance between men and women.
Moderating Effect of Audit Report Timeliness on Audit Committee Attributes and Earnings Volatility of Quoted Oil and Gas Firms in Nigeria Orijinta, Hope Ifeoma; Otiedhe, Gabriel Moses; Udoezika, Dave
International Journal of Multidisciplinary Approach Research and Science Том 3 № 01 (2025): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v3i01.1194

Abstract

This paper evaluated the moderating effect of audit report timeliness on audit committee attributes and earnings volatility of quoted oil and gas firms in Nigeria from 2013 to 2022. Data were sourced from 10 quoted oil and gas multinationals. The study extracted data from the annual reports of the oil and gas firms. Meanwhile, the study adopted the moderated regression estimation technique. The study evidenced that audit committee financial expertise and the frequency of meetings reduce earnings volatility. However, audit committee independence increases earnings volatility due to stricter accounting practices imposed by independent members. The moderated regression analysis indicates that timely audit report issuance significantly mitigates the effect of audit committee effectiveness on earnings volatility. This implies that while an influential audit committee reduces earnings volatility, its impact is enhanced when audit reports are issued promptly. The study concludes that audit committee effectiveness and audit report timeliness are crucial for managing earnings volatility. Consequently, those with financial and industry experience should be encouraged to join the audit committee. Their expertise can help in better oversight and stabilization of earnings. Lastly, the management of sampled firms should develop a robust governance framework that integrates influential audit committee practices with timely audit reporting.
Co-Authors Ofor, Nkechi Theresa Okagbare, Kingley Orijinta, Hope Ifeoma Udoezika, Dave