The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria

Iranian Journal of Accounting, Auditing and Finance

مقاله 2، دوره 2، شماره 1، خرداد 2018، صفحه 18-46   

نوع مقاله: Accounting

شناسه دیجیتال (DOI): 10.22067/ijaaf.v2i1.69781

نویسندگان

Musa Jerry^* ؛ Sani saidu

Accounting Department, Adamawa State University, Mubi

چکیده

This study examined the impact of audit firm size on financial reporting quality by listed insurance companies in Nigeria. The data for the study was collected from annual reports and accounts of thirteen (13) sampled insurance companies out of thirty three (32) listed insurance companies on the floor of Nigerian Stock Exchange for the period of eight (8) years (2008 to 2015). Empirical analyses were carried out using Descriptive Statistics, Pearson correlation and multiple regressions (Ordinary Least Square). The study found that audit firm size has positive and significant impact on financial reporting quality as shown by the coefficient of 0.10012. The study recommends that non-big4 accounting firm should invest more resources in technology and staff training especially in specialized businesses (Insurance) so as to enable them compute with other accounting firms in auditing.

کلیدواژه‌ها

Audit firm size؛ Financial reporting quality؛ insurance companies

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