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
AUDIT REPORT AND CORPORATE GOVERNANCE IN NIGERIA
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