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Journal of Accounting Auditing and Business
Published by Universitas Padjadjaran
ISSN : 26143844     EISSN : -     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their papers. The publication covers the scope field of concentration study including: Financial Accounting; Management Accounting; Public Sector Accounting; Information system; Taxation; Finance.
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Articles 132 Documents
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Determinants of forward-looking information disclosures among nonfinancial firms in an emerging economy Igbinovia, Ikponmwosa Michael; Rapheal, Oluwaseun Joy
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.66066

Abstract

The disclosure of Forward-looking information (FLI) is non-mandatory. The study investigates the determinants of FLI by examining specific corporate governance and firm-level variables known from disclosures literature to be core determinants of voluntary disclosures. The investigation relied on data from 29 non-financial listed companies in a developing country over the period 2018 to 2023. From a positivist philosophy, the study adopted a quantitative approach. The authors employed a comprehensive methodological approach, involving the use of Descriptive Statistics, Panel Correlation, Panel Hausman Test, and the Panel Random Effects Model (REM). A balanced panel of 174 firm year observations was used to ascertain the impact of corporate governance and firm level attributes which are the independent variables of the study. The findings reveal that board independence and board size have a negative impact on FLI, suggesting that greater board independence and larger boards may reduce the extent of FLI disclosures. Conversely, board gender diversity and board foreign directorship positively influence FLI, indicating that diverse and internationally experienced boards contribute to better FLI disclosures. Firm size and leverage are also positively associated with FLI. Interestingly, the study finds that profitability has a negative relationship with FLI, suggesting that more profitable firms may focus less on disclosing FLI. The study provides additional insight using Nigerian evidence on the drivers of FLI disclosures in a developing country context, where information assymetry is dominant and regulation is relatively weak.
Audit expectation gap factors and stakeholders’ confidence in Nigerian quoted firms Alao, Abdul-Azeez Adeniyi; Olaniyan, Okikijesu Olaide; Jacob, Olumayowa Ayorinde
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.66346

Abstract

The Audit Expectation Gap (AEG) has emerged as a demanding concern in the auditing profession, with far-reaching implications for corporate governance, financial reporting, and stakeholder trust; hence, this study investigated the effect of the AEG factors on the stakeholders’ confidence in Nigerian quoted firms. The study employed a cross-sectional survey research design, while a total of one hundred and three (103) valid responses were used for the analysis. The data was analysed via the regression analysis with the aid of the Statistical Packages for the Social Sciences (SPSS) at a 5 per cent level of significance. The findings revealed that only the reliability factor has a significant positive effect on stakeholders’ confidence, while the other factors exhibited an insignificant positive effect on stakeholders’ confidence. The study concluded that the reliability of financial statements plays a crucial role in influencing stakeholders’ confidence in Nigerian quoted firms. Therefore, it was recommended that the Nigerian quoted firms should prioritise accurate, dependable, and timely financial reporting.

Page 14 of 14 | Total Record : 132

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