INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY OF QUOTED FIRMS
The study examines the effect of internal audit on the financial reporting quality of quoted real estate and construction firms in Nigeria. Ex-post facto research design was employed in the study. The population of the study comprised nine (9) Construction and Real Estate firms quoted on the Nigeria...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Editura Sitech
2025-07-01
|
| Series: | Social Sciences and Education Research Review |
| Subjects: | |
| Online Access: | https://sserr.ro/wp-content/uploads/2025/07/sserr-12-1-245-255.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1839639489444577280 |
|---|---|
| author | Amaka Elizabeth AGBATA George EZEALA |
| author_facet | Amaka Elizabeth AGBATA George EZEALA |
| author_sort | Amaka Elizabeth AGBATA |
| collection | DOAJ |
| description | The study examines the effect of internal audit on the financial reporting quality of quoted real estate and construction firms in Nigeria. Ex-post facto research design was employed in the study. The population of the study comprised nine (9) Construction and Real Estate firms quoted on the Nigerian Exchange Group (NGX) as at 31st December 2023. The period covered was 10 years from 2014-2023. Amongst other preliminary analysis and tests, the ordinary least square regression was employed in validating the hypotheses of the study. The study found that internal audit standard has significant effect on accounting conservatism of quoted real estate and construction firms in Nigeria (P = 0.014); internal audit standard has significant effect on earning management of quoted real estate and construction firms in Nigeria (P = 0.001); internal audit standard has significant effect on accrual quality of quoted real estate and construction firms in Nigeria (P = 0.035). Consequent on the above findings, the study recommended amongst others that Real estate and construction firms should invest in comprehensive training programs for their internal auditors to ensure they are well-versed in the latest auditing standards and practices as this will improve the effectiveness of internal audits and help in the detection and prevention of accounting irregularities, thus enhancing the overall quality of financial reporting. |
| format | Article |
| id | doaj-art-a480bccff44e499c8e39a4380a247eb4 |
| institution | Matheson Library |
| issn | 2392-9863 |
| language | English |
| publishDate | 2025-07-01 |
| publisher | Editura Sitech |
| record_format | Article |
| series | Social Sciences and Education Research Review |
| spelling | doaj-art-a480bccff44e499c8e39a4380a247eb42025-07-04T09:05:07ZengEditura SitechSocial Sciences and Education Research Review2392-98632025-07-0112124525510.5281/zenodo.15804552INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY OF QUOTED FIRMSAmaka Elizabeth AGBATA0George EZEALA1Department of Accountancy, Nnamdi Azikiwe University, Awka. NigeriaDepartment of Accountancy, Nnamdi Azikiwe University, Awka. NigeriaThe study examines the effect of internal audit on the financial reporting quality of quoted real estate and construction firms in Nigeria. Ex-post facto research design was employed in the study. The population of the study comprised nine (9) Construction and Real Estate firms quoted on the Nigerian Exchange Group (NGX) as at 31st December 2023. The period covered was 10 years from 2014-2023. Amongst other preliminary analysis and tests, the ordinary least square regression was employed in validating the hypotheses of the study. The study found that internal audit standard has significant effect on accounting conservatism of quoted real estate and construction firms in Nigeria (P = 0.014); internal audit standard has significant effect on earning management of quoted real estate and construction firms in Nigeria (P = 0.001); internal audit standard has significant effect on accrual quality of quoted real estate and construction firms in Nigeria (P = 0.035). Consequent on the above findings, the study recommended amongst others that Real estate and construction firms should invest in comprehensive training programs for their internal auditors to ensure they are well-versed in the latest auditing standards and practices as this will improve the effectiveness of internal audits and help in the detection and prevention of accounting irregularities, thus enhancing the overall quality of financial reporting.https://sserr.ro/wp-content/uploads/2025/07/sserr-12-1-245-255.pdfinternal auditfinancial reporting qualityinternal audit standardaccounting conservatismearnings managementaccruals qualityreal estate and construction firmsnigeria |
| spellingShingle | Amaka Elizabeth AGBATA George EZEALA INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY OF QUOTED FIRMS Social Sciences and Education Research Review internal audit financial reporting quality internal audit standard accounting conservatism earnings management accruals quality real estate and construction firms nigeria |
| title | INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY OF QUOTED FIRMS |
| title_full | INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY OF QUOTED FIRMS |
| title_fullStr | INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY OF QUOTED FIRMS |
| title_full_unstemmed | INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY OF QUOTED FIRMS |
| title_short | INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY OF QUOTED FIRMS |
| title_sort | internal audit and financial reporting quality of quoted firms |
| topic | internal audit financial reporting quality internal audit standard accounting conservatism earnings management accruals quality real estate and construction firms nigeria |
| url | https://sserr.ro/wp-content/uploads/2025/07/sserr-12-1-245-255.pdf |
| work_keys_str_mv | AT amakaelizabethagbata internalauditandfinancialreportingqualityofquotedfirms AT georgeezeala internalauditandfinancialreportingqualityofquotedfirms |