The study investigates corporate governance and timeliness of audited reports of quoted companies in Nigeria. The population was all quoted companies listed at the Nigerian Stock Exchange, collected secondary data from published financial statements on the compliance issued by the Nigerian Stock...

Prior research emphasizes the centrality of audit offices in understanding auditing practices, and documents significant inter-office variation in audit outcomes based on industry expertise and office size. Our study examines how two city-specific labor characteristics also affect audit offices...