Audit Report and Corporate Governance in Nigeria
Student: Loveth Sunday (Project, 2025)
Department of Accountancy
Auchi Polytechnic, Auchi, Edo State
Abstract
ABSTRACT
Generally, this study seeks to explore Audit Report and Corporate Governance in Nigeria. The specific objectives are: to evaluate the effects of unqualified audit report on corporate governance in Nigeria; to determine the effects of qualified audit report in corporate governance in Nigeria and to ascertain the effects of adverse audit report on corporate governance in Nigeria. The study, used expo-facto research design. A total of one hundred (120) quoted manufacturing corporate organizations, in the Brewery Industry. The sample size consists of forty (40) manufacturing organizations. This study is based on the secondary data. The study employs multi-linear regression model. The findings revealed that there is effective of unqualified audit report on corporate governance in Nigeria. it concludes that Corporate governance application in firms has become imperative following its effect on audit report lag in Nigeria and therefore recommended amongst others that The board independence should be constituted by persons of integrity that can match words with action and foster prompt financial disclosures for the interest of the shareholders whom they represented.
Keywords
For the full publication, please contact the author directly at: lovethsunday870@gmail.com
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Institutions
- Abdul-Gusau Polytechnic, Talata-Mafara, Zamfara State 3
- Abia State Polytechnic, Aba, Abia State 24
- Abia State University, Uturu, Abia State 71
- Abraham Adesanya Polytechnic, Ijebu-Igbo, Ogun State 3
- Abubakar Tafawa Balewa University, Bauchi, Bauchi State 15
- Abubakar Tatari Ali Polytechnic, Bauchi State. (affiliated To Atbu Bauchi) 1
- Achievers University, Owo, Ondo State 6
- Adamawa State University, Mubi, Adamawa State 8
- Adekunle Ajasin University, Akungba-Akoko, Ondo State 26
- Adeleke University, Ede, Osun State 1