financial reporting

The study investigated the impacts of selected corporate governance mechanisms on the timeliness of financial reporting for Nigerian-listed companies. It specifically focused on ascertaining the effects of board independence, board size, board meetings, and audit committee size on the timeliness of financial reporting as the dependent variable. The study used secondary data on the four selected independent variables for sixty-three non-financial companies listed on the Nigerian Exchange Group (NGX) from 2018 to 2022. The data was analysed using descriptive statistics, a correlation matrix, and panel regression techniques. The result showed that only the variables of board independence and board meetings significantly affect the timeliness of financial reporting, while board size and audit committee size did not significantly influence the financial reporting lag in the periods captured by the study. The study recommends, among others, that the management of Nigerian listed companies should maintain the current proportion of non-executive directors and also ensure that board members with accounting Knowledge are in the majority, while also increasing the number of shareholders in the audit committees for more effective monitoring

The aim of this study is to examine the role of external Auditor in ensuring quality financial Statements of Deposit Money Banks listed in the Nigerian Exchange Group (NGX). Data were extracted from audited annual reports of all the eleven (11) deposit money banks listed in the Nigeria Exchange Group (NGX) for ten years, 2015 – 2024. The study used panel multiple regression and employed Hausman’s test to choose between Random and fixed effect model. Random effect model was chosen and interpreted. We found out that audit firm size, audit tenure and audit fees affect financial reporting quality (FRQ) but only the effect of audit fees should be encouraged to improve financial reporting quality