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May 7, 2026Open Access

Evaluating the Effectiveness of Auditing and Its Influence on Financial Reporting Quality in African Corporations

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Authors

GUGrace Ekaette Michael UdohJAJoseph Uduak Etim Akpan

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Overview

Randomized trial evaluates audit committee's impact on financial reporting quality in African corporations, suggesting improvements for governance.

Key Points

  • This study aims to examine how audit committee characteristics affect the quality of financial reporting in listed non-financial corporations in Sub-Saharan Africa.
  • Analysis of 235 listed non-financial enterprises in Nigeria, South Africa, and Kenya (2013-2022).
  • Utilized the Generalised Method of Moments (GMM) and Stepwise Regression Techniques.
  • Jones Discretionary Accrual was used as a proxy for financial report quality.
  • Audit committee diligence positively significantly affects financial reporting quality (coef. = 0.041, p<0.01).
  • Audit committee size and financial expertise do not significantly impact financial reporting quality.
  • Board independence mediates the effect of audit committee effectiveness on financial reporting quality (coef. = 0.022, p<0.01).

Cite This Study

Udoh et al. (2025) studied this question.

synapsesocial.com/papers/69fc2c718b49bacb8b34808ahttps://doi.org/10.5281/zenodo.20039907
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