Corporate governance and financial reporting quality in Nigeria

The purpose of this paper is to investigate corporate governance and financial reporting quality in Nigeria. This research has been performed using a sample of 40 companies listed on the Nigeria Stock Exchange (NSE) from 2006 to 2015. The relationship between corporate governance mechanisms (board characteristics, audit committees, board independence, board size and growth) and financial reporting quality was observed. The results of the multiple regression analysis were statistically significant at 0.05 level. The F statistics of 3.641 shows that the results typically explained the model. The findings of the study revealed thatcorporate governance improves the financial reporting quality in Nigeria.

Joseph Babatunde Akeju and Ahmed Adeshina Babatunde
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Int J Inf Res Rev
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