Effective management of risk especially tax risk is arguably hinged on a framework of corporate governance that ensures amongst others that the board of directors is effective and efficient in delegating some of its roles and duties to well-structured committees, without relinquishing its...

This study examined audit committee attributes and audit quality with emphasis on the specific requirements of the 2011 SEC code. The study applied the deductive approach via the expost facto research design and the Binary probit regression model in analyzing the various hypotheses put forward...

The broad objective of this study is to investigate the determinants of financial leverage and accounting practice in public companies listed on Nigeria Stock Exchange. Secondary data was used for the study; and the data was sourced from the annual reports of companies listed on the Nigerian...

This study examined audit committee attributes and audit quality with emphasis on the specific requirements of the 2011 SEC code. The study applied the deductive approach via the expost facto research design and the Binary probit regression model in analyzing the various hypotheses put forward...

This study examines audit firm rotation and audit quality using cross-sectional pool data gathered from 15 banks in the Nigerian-banking sector for the period 2005-2011. The binary logit regression model was used to test the hypothesis raised. The study found that audit firm rotation...

The Nigerian Stock Exchange was birthed in 1960 and since then, it has had different administrations, all aimed at taking the Exchange to its peak. The objective of this study is to examine the Nigerian Stock Exchange in light of its journey so far. This study looks at the trend analysis and...

This study investigated auditee characteristics and audit fees in Nigerian quoted companies. Data for the study was gotten from the annual reports of 35 companies for a 6 year period (2005-2010). The longitudinal survey research design was employed in the study, while the multivariate regression...

The objective of this study was to evaluate the relationship between audit firm reputation and audit quality using a sample of listed companies trading on the floor of the Nigerian Stock Exchange. The Ordinary Least Square Model estimation technique was used to analyze the relationship between...