The mediating effect of the quality-differentiated auditors on the relationship between organizational attributes and monitoring mechanisms

Monitoring mechanisms (MMs) have become important issues in Sub-Saharan Africa in the quest to reduce corruption. It is equally important to understand factors associated with MMs since such factors determine the effectiveness of MMs in reducing agency problems. It is vital to understand the channel...

全面介紹

Saved in:

書目詳細資料
主要作者:	Oluyemisi, Arowolo Rachael
格式:	Thesis
語言:	eng eng
出版:	2016
主題:	HF5667 Professional Ethics Auditors.
在線閱讀:	https://etd.uum.edu.my/7908/1/s95363_01.pdf https://etd.uum.edu.my/7908/2/s95363_02.pdf
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!

id	my-uum-etd.7908
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Che Ahmad, Ayoib
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Oluyemisi, Arowolo Rachael The mediating effect of the quality-differentiated auditors on the relationship between organizational attributes and monitoring mechanisms
description	Monitoring mechanisms (MMs) have become important issues in Sub-Saharan Africa in the quest to reduce corruption. It is equally important to understand factors associated with MMs since such factors determine the effectiveness of MMs in reducing agency problems. It is vital to understand the channels through which these factors can influence MMs. While quality-differentiated auditors (QDAs) have been associated with high audit quality, its mediating effect between organizational attributes (OAs) and MMs has not been empirically tested, especially in Nigeria. This study examines the relationship between OAs and MMs. Secondly, it extends extant literature by examining the relationship between OAs and QDAs. Thirdly, it examines the relationship between QDAs and MMs and determines the role of QDAs as a plausible mediating variable between OAs and MMs. Using the data of Nigerian non-financial listed companies the results provide empirical supports that ownership structure (managerial ownership and individual block-holders), board (size, meetings, independence and gender) and compensation structure are significantly associated with MMs in the right directions. In addition, Type-II-agency-conflicts, board independence, risk management committee and compensation structure significantly and positively relate to QDAs. The most satisfactory result is the significant positive influence of QDAs on MMs indicating that quality auditing is an essential requirement in enhancing adequate MMs. The findings of this study provide support for the association of OAs and MMs with intervention of QDAs for good corporate governance. Therefore, the board of directors in Nigerian listed companies should be encouraged to adopt the right mix of OAs and MMs to ensure quality financial reporting through quality auditing to protect shareholders’ interests. Likewise, audit firms in Nigeria should invest more on technology and intellectual capital to ensure quality auditing. Also, the regulatory agents should ensure necessary enforcement of codes of corporate governance and monitoring for compliance.
format	Thesis
qualification_name	other
author	Oluyemisi, Arowolo Rachael
author_facet	Oluyemisi, Arowolo Rachael
author_sort	Oluyemisi, Arowolo Rachael
title	The mediating effect of the quality-differentiated auditors on the relationship between organizational attributes and monitoring mechanisms
title_short	The mediating effect of the quality-differentiated auditors on the relationship between organizational attributes and monitoring mechanisms
title_full	The mediating effect of the quality-differentiated auditors on the relationship between organizational attributes and monitoring mechanisms
title_fullStr	The mediating effect of the quality-differentiated auditors on the relationship between organizational attributes and monitoring mechanisms
title_full_unstemmed	The mediating effect of the quality-differentiated auditors on the relationship between organizational attributes and monitoring mechanisms
title_sort	mediating effect of the quality-differentiated auditors on the relationship between organizational attributes and monitoring mechanisms
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2016
url	https://etd.uum.edu.my/7908/1/s95363_01.pdf https://etd.uum.edu.my/7908/2/s95363_02.pdf
_version_	1747828286929502208
spelling	my-uum-etd.79082021-04-19T06:25:19Z The mediating effect of the quality-differentiated auditors on the relationship between organizational attributes and monitoring mechanisms 2016 Oluyemisi, Arowolo Rachael Che Ahmad, Ayoib Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5667 Professional Ethics. Auditors. Monitoring mechanisms (MMs) have become important issues in Sub-Saharan Africa in the quest to reduce corruption. It is equally important to understand factors associated with MMs since such factors determine the effectiveness of MMs in reducing agency problems. It is vital to understand the channels through which these factors can influence MMs. While quality-differentiated auditors (QDAs) have been associated with high audit quality, its mediating effect between organizational attributes (OAs) and MMs has not been empirically tested, especially in Nigeria. This study examines the relationship between OAs and MMs. Secondly, it extends extant literature by examining the relationship between OAs and QDAs. Thirdly, it examines the relationship between QDAs and MMs and determines the role of QDAs as a plausible mediating variable between OAs and MMs. Using the data of Nigerian non-financial listed companies the results provide empirical supports that ownership structure (managerial ownership and individual block-holders), board (size, meetings, independence and gender) and compensation structure are significantly associated with MMs in the right directions. In addition, Type-II-agency-conflicts, board independence, risk management committee and compensation structure significantly and positively relate to QDAs. The most satisfactory result is the significant positive influence of QDAs on MMs indicating that quality auditing is an essential requirement in enhancing adequate MMs. The findings of this study provide support for the association of OAs and MMs with intervention of QDAs for good corporate governance. Therefore, the board of directors in Nigerian listed companies should be encouraged to adopt the right mix of OAs and MMs to ensure quality financial reporting through quality auditing to protect shareholders’ interests. Likewise, audit firms in Nigeria should invest more on technology and intellectual capital to ensure quality auditing. Also, the regulatory agents should ensure necessary enforcement of codes of corporate governance and monitoring for compliance. 2016 Thesis https://etd.uum.edu.my/7908/ https://etd.uum.edu.my/7908/1/s95363_01.pdf text eng public https://etd.uum.edu.my/7908/2/s95363_02.pdf text eng public https://sierra.uum.edu.my/record=b1698392~S1 other Universiti Utara Malaysia Abbott, L. J., Parker, S., & Peters, G. F. (2010). Serving Two Masters: The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities. Accounting Horizons, 24(1), 1–24. Abdi, H., & Molin, P. (2007). Lilliefors/Van Soest’s test of normality. Encyclopedia of Measurement and Statistics, 540–544. Abdullah, S. N., Ismail, K. N. I. K., & Nachum, L. (2015). Does Having Women on Boards Create Value? The Impact of Societal Perceptions and Corporate Governance in Emerging Markets. Strategic Management Journal. Abdulmalik, O. S., & Che-Ahmad, A. (2016). Boardroom Diversity and Audit Fees: Director Ethnicity, Independence and Nationality. The Audit Financiar Journal, 14(136). Abdulmalik, O. S., Shittu, I., & Che-Ahmad, A. (2016). Political Connections of Boards and the Selection of Auditors in Nigeria. International Journal of Economics and Financial Issues, 6(4S). Abdul-Manaf, K. B., Amran, N. A., & Che-Ahmad, A. (2013). Financial Reporting Quality of Malaysian Family Firms. Paper presented at the Kuala Lumpur International Business, Economics and Law Conference, 44–51. Abernathy, J. L., Kang, T., & Krishnan, G. V. (2011). Audit Committee Expertise and Financial Analysts’ and Investors’ Ability to Anticipate Future Earnings. Accessed on 19/2/2014. Abidin, S., Beattie, V., & Goodacre, A. (2010). Audit Market Structure , Fees and Choice in a Period of Structural Change : Evidence from the UK–1998–2003. The British Accounting Review, 42(3), 187–206. Adedoyin, S (2012, December 18). 25 Nigerian CEOs in Fraud Scandal. Bravo Magazine. Accessed on 7/11/2016 at http://www.bravo-mag.com/25-nigerianceos-in-fraud-scandal/ Adegbite, E. (2012). Corporate Governance Regulation in Nigeria. The international Journal of Business in Society, 12(2), 257–276. Adegbite, E., Amaeshi, K., & Amao, O. (2011). The Politics of Shareholder Activism in Nigeria. Journal of Business Ethics, 105(3), 389–402. Adekoya, A. A. (2011). Corporate Governance Reforms in Nigeria : Challenges and Suggested Solutions. Journal of Business Systems, Governance and Ethics, 6(1), 38–50. Adeyemi, S. B., & Fagbemi, T. O. (2010). Audit Quality , Corporate Governance and Firm Characteristics in Nigeria. International Journal of Business and Management, 5(5), 169–179. Adeyemi, S. B., Okpala, O., & Dabor, E. L. (2012). Factors Affecting Audit Quality in Nigeria. International Journal of Business and Social Science, 3(20), 198–209. Aganga, O. (2011, July 31). FG has signed the 2011 Financial Reporting Council Bill into law – Aganga. Businessnews. Accessed at http://businessnews.com.ng/2011/07/31/fg-has-signed-the-2011-financialreporting-council-bill-into-law-aganga Agoglia, C. P., Doupnik, T. S., & Tsakumis, G. T. (2011). Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions. The Accounting Review, 86(3), 747–767. Aguilera, R., Cuervo-Cazurra, A., & Kim, S. (2009). Codes of Good Governance Worldwide. An Internaional Review, 17(3), 257–265. Ahmad-Zaluki, N. A., & Wan-Hussin, W. N. (2010). Corporate Governance and Earnings Forecasts Accuracy. Asian Review of Accounting, 18(1), 50–67. Ahmed, K., & Courtis, J. K. (1999). Associations Between Corporate Characteristics and Disclosure Levels in Annual Reports : A Meta-Analysis. British Accounting Review, 31(1), 35–61. Ahunwan, B. (2002). Corporate Governance in Nigeria. Journal of Business Ethics, 37(3), 269–287. AICPA, (2014). Standards and Statements. American Institute of Chartered Public Accountants Accessed on 30/05/2014 at http://www.aicpa.org/Research/Standards/Pages/default.aspx. Akanle, O., Adebayo, K., & Adetayo, O. (2014). Fuel Subsidy in Nigeria: Contexts of Governance and Social Protest. International Journal of Sociology and Social Policy, 34(1/2), 88–106. Akhidime, A., & Izedonmi, F. (2013). Challenges of Supreme Audit Institutions: Perspective of Auditor-General of Nigeria. The USV Annals of Economics and Public Administration, 12(1 (15)), 183-189. Akhtaruddin, M., & Haron, H. (2010). Board Ownership, Audit Committees’ Effectiveness, and Corporate Voluntary Disclosures. Asian Review of Accounting, 18(3), 245–259. Akhtaruddin, M., Hossain, M., & Yao, L. (2009). Corporate Governance and Voluntary Disclosure in Corporate Annual Reports of Malaysian Listed Firms. Journal of Applied Management Accounting Research, 7(1), 1-20. Akinbuli, S. F., & Kelilume, I. (2013). The Effects of Mergers and Acquisition on Corporate Growth and Profitability : Evidence from Nigeria. Global Journal of Business Research, 7(1), 43–58. Akinkuotu, E. (2016, November 04). Obanikoro Undertakes to Return N480m, Submits Passports to EFCC. Punch Newspaper. Accessed on 4/11/2016 at http://punchng.com/obanikoro-undertakes-return-n480m-submits-passports-efcc/ Akinola, A. (2016, November 03). Corruption, Crime and Criminality. The Guardian Newspaper. Accessed on 22/11/2016 at http://guardian.ng/opinion/corruption-crime-and-criminality/ Akinyemi, O. A. (2012). The impacts of International Financial Reporting Standards Adoption on Financial Statements: The case of Nigeria. Accessed on 05/10/2013 at https://www.theseus.fi/bitstream/handle/10024/41247/Akinyemi_%20Olumide.pdf?sequence=1 Aldamen, H., Duncan, K., Kelly, S., McNamara, R., & Nagel, S. (2012). Audit Committee Characteristics and Firm Performance during the Global Financial Crisis. Accounting & Finance, 52(4), 971–1000. Algharaballi, E. A., & Goyen, M. (2012). Corporate Reporting, Security Regulation and Trading on the Kuwaiti Stock Exchange (KSE)–Institutional Implications for Research. Journal of Governance and Regulation, 1(2), 7-23. Ali, A., & Nasir, S. B. (2014). Impact of Board Characteristics and Audit Committee on Financial Performance: A Study of Manufacturing Sector of Pakistan. Research Journal of Finance and Accounting, 5(7), 144–152. Ali, C. B. & Lesage, C. (2013). Audit Pricing and Nature of Controlling Shareholders: Evidence from France. China Journal of Accounting Research, 6(1), 21–34. Al-Janadi, Y., Rahman, R. A., & Omar, N. H. (2013). Corporate Governance Mechanisms and Voluntary Disclosure in Saudi Arabia. Research Journal of Finance and Accounting, 4(4), 25–36. Alonso-Borrego, C., & Arellano, M. (1999). Symmetrically Normalized Instrumental-variable Estimation using Panel Data. Journal of Business & Economic Statistics, 17(1), 36–49. Al-Rassas, A. H., Al-Rassas, A. H., Kamardin, H., & Kamardin, H. (2016). Earnings Quality and Audit Attributes in High Concentrated Ownership Market. Corporate Governance, 16(2), 377-399. Alzharani, A. M., Che-Ahmad, A. B. & Aljaaidi, K. S. (2011). An Empirical Investigation of Factors Associated with Firm Performance: Evidence from Kingdom of Saudi Arabia. International Conference on E-Business, Management and Economics, IPEDR 25, 30–36. Amassoma, D. (2016). The Nexus between Exchange Rate Variation and Economic Growth in Nigeria. Journal of Entrepreneurship, Business and Economics, 5(1), 1-40. Amran, N. A., & Che-Ahmad, A. (2009). Family Business , Board Dynamics and Firm Value : Evidence from Malaysia. Journal of Financial Reporting & Accounting, 7(1), 53–74. Amran, N. A., & Che-Ahmad, A. (2010). Corporate governance mechanisms and performance: Analysis of Malaysian family and non-family controlled companies. Journal of modern accounting and Auditing, 6(2), 1-15. Amran, N. A., & Che-Ahmad, A. (2011). Board Mechanisms and Malaysian Family Companies’ Performance. Asian Journal of Accounting and Governance, 2, 15–26. Amran, N. A., & Che-Ahmad, A. (2013). Effects of Ownership Structure on Malaysian Companies Performance. Asian Journal of Accounting and Governance, 4, 51–60. ANAN, (2014a). Progress Report on Training Programmes and other Activities. Association of National Accountants of Nigeria. Accessed on 10/01/2015 at http://anan.org.ng/wp-content/uploads/2014/02/ANAN-Progress-report-ontraining-programmes-and-other-activities.pdf ANAN, (2014b). Report On The 18th Annual Conference Of Certified Accountants Held On Monday 4th -Thursday 7th November, 2013 At International Conference Centre Abuja, Nigeria. Association of Certified Accountants of Nigeria. Accessed on 17/03/2014 at http://anan.org.ng/?entry=2261 ANAN, (2013). Report on the 2013 Leadership Retreat. Association of National Accountants of Nigeria. Accessed on 17/3/2014 at http://anan.org.ng/?entry=2235. Anderson, D., Francis, J. R., & Stokes, D. J. (1993). Auditing, Directorships and the Demand for Monitoring. Journal of Accounting and Public Policy, 12(4), 353–375. Anderson, R. C., & Reeb, D. M. (2004). Board Composition : Balancing Family Influence in S & P 500 Firms. Administrative Science Quarterly, 49(2), 209–237. Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2003). Founding Family Ownership and the Agency Cost of Debt. Journal of Financial economics, 68(2), 263-285. Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2004). Board Characteristics, Accounting Report Integrity, and the Cost of Debt. Journal of Accounting and Economics, 37(3), 315–342. Anyanwu, J. C., & Erhijakpor, A. E. O. (2009). Nigeria's Economic Competitiveness in the African Context. International Journal on Governmental Financial Management, 9(2), 98-118. Appah, E., & Emeh, Y. (2013). Corporate Governance Structure and Timeliness of Financial Reports of Quoted Firms in Nigeria. European Journal of Business and Management, 5(32), 34–45. Arellano, M., & Bond, S. (1991). Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations. The Review of Economic Studies, 58(2), 277–297. Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010). The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting. Journal of Accounting and Economics, 50(2), 179–234. Arnett, H., & Danos, P. (1979,). CPA Firm Viability. (University of Michigan, Ann Arbor, MI). Arnold, P. J. (2012). The Political Economy of Financial Harmonization: The East Asian Financial Crisis and the Rise of International Accounting Standards. Accounting, Organizations and Society, 37(6), 361–381. Arowolo, R. O., & Che-Ahmad, A. (2016). Monitoring Mechanisms, Gender, and Information System Structure in Nigerian Non-Financial Listed Companies. International Journal of Business and Management, 11(5), 129-139. Ayyagari, M., Demirgüç-Kunt, A., & Maksimovic, V. (2012). Financing of Firms in Developing Countries: Lessons from Research. World Bank Policy Research Working Paper, (6036). Azizan, S. S., & Ameer, R. (2012). Shareholder Activism in Family-Controlled Firms in Malaysia. Managerial Auditing Journal, 27(8), 774–794. Azizkhani, M., Monroe, G. S., & Shailer, G. (2010). The Value of Big 4 Audits in Australia, Accounting & Finance, 50(4), 743–766. Babatunde, M. A., & Olaniran, O. (2009). The Effects of Internal and External Mechanisms on Governance and Performance of Corporate Firms in Nigeria. Corporate Ownership & Control, 7(2), 330–344. Babatunde, S. A. S. (2013). Stakeholders Perception on the Effectiveness of Internal Control System on Financial Accountability in the Nigerian Public Sector. International Journal of Business and Management Invention, 2(1), 16–33. Bachlechner, D., Thalmann, S., & Manhart, M. (2014). Auditing Service Providers: Supporting Auditors in Cross-Organizational Settings. Managerial Auditing Journal, 29(4), 286–303. Bae, K. H., Baek, J. S., Kang, J. K., & Liu, W. L. (2012). Do Controlling Shareholders’ Expropriation Incentives Imply a Link between Corporate Governance And Firm Value? Theory And Evidence. Journal of Financial Economics, 105(2), 412–435. Baek, J. S., Kang, J. K., & Park, K. S. (2004). Corporate Governance and Firm Value: Evidence from the Korean Financial Crisis. Journal of Financial Economics, 71(2), 265–313. Bailey, D., & Katz, J. N. (2011). Implementing Panel Corrected Standard Errors in R: The pcse Package. Journal of Statistical Software, 42(CS1), 1–11. Bambang, B. S., Abu, K., Mukhtaruddin, M., & Imam, M. (2013). Good Corporate Governance (GCG) Mechanism and Audit Delay: An Empirical Study on Companies Listed on the Indonesia Stock Exchange (IDX) in the Period of 2009-2011. Journal of Modern Accounting and Auditing, 9(11), 1454–1468. Barac, K., & Coetzee, G. P. (2012). The Effect of Specific Internal Audit Function Features on the Demand for Internal Auditors in South Africa. Southern African Journal of Accountability and Auditing Research, 13, 33–45. Barako, D. G. (2007). Determinants of Voluntary Disclosures in Kenyan Companies Annual Reports. African Journal of Business Management,, 1(5), 113–128. Baron, J. N., Dobbin, F. R., & Jennings, P. D. (1986). War and Peace: The Evolution of Modern Personnel Administration in US Industry. American Journal of Sociology, 92(2), 350–383. Baron, R. M., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations, 51(6), 1173–1182. Barua, A., Rama, D. V, & Sharma, V. (2010). Audit Committee Characteristics and Investment in Internal Auditing. Journal of Accounting and Public Policy, 29(5), 503–513. Baruch, Y., & Holtom, B. C. (2008). Survey Response Rate Levels and Trends in Organizational Research. Human Relations, 61(8), 1139–1160. Basioudis, I. G., & Fifi, F. (2004). The Market for Professional Services in Indonesia. International Journal of Auditing, 8(2), 153–164. Bauwhede, H. V., & Kens, M. W. (2002). Evidence on (the Lack of) Audit-Quality Differentiation in the Private Client Segment of the Belgian Audit market. Euopean Accounting eview, 13(3), 501-522. Bear, S., Rahman, N., & Post, C. (2010). The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. Journal of Business Ethics, 97(2), 207–221. Beck, N., & Katz, J. N. (1995). What to do (and not to do) with Time-Series Cross- Section Data. The American Political Science Review, 89(3), 634–647. Becker, C. L., Defond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research, 15(1), 1–24. Beneish, M. D., & Yohn, T. L. (2008). Information Friction and Investor Home Bias: A Perspective on the Effect of Global IFRS Adoption on the Extent of Equity Home Bias. Journal of Accounting and Public Policy, 27(6), 433–443. Bezes, P., & Jeannot, G. (2013). Public Sector Reform in France : Views and Experiences from Senior Executives. Bohren, O., & Staubo, S. (2016). Mandatory Gender Balance and Board Independence. European Financial Management, 22(1), 3-30. Boone, J. P., Khurana, I. K., & Raman, K. K. (2010). Do the Big 4 and the Secondtier Firms Provide Audits of Similar Quality? Journal of Accounting and Public Policy, 29(4), 330–352. Borisova, G., Brockman, P., Salas, J. M., & Zagorchev, A. (2012). Government Ownership and Corporate Governance: Evidence from the EU. Journal of Banking & Finance, 36(11), 2917-2934. Botez, D. (2012). Internal Audit and Management Entity. Procedia Economics and Finance, 3(12), 1156–1160. Boyne, G. A. (2003). What is Public Service Improvement? Public Administration, 81(2), 211–227. Bramati, M. C., & Croux, C. (2007). Robust Estimators for the Fixed Effects Panel Data Model. Econometrics Journal, 10(3), 521–540. Breusch, T. S., & Pagan, A. R. (1979). A Simple Test for Heteroscedasticity and Random Coefficient Variation. Econometrica: Journal of the Econometric Society, 47(5), 1287-1294. Brunzell, T., & Peltomäki, J. (2015). Ownership as a Determinant of Chairperson Activity: A Study of Nordic Listed Companies. Qualitative Research in Financial Markets, 7(4), 412–428. Buchholz, R. A., & Rosenthal, S. B. (2005). Toward a Contemporary Conceptual Framework for Stakeholder Theory. Journal of Business Ethics, 58(1-3), 137–148. Bushman, R. M. & Smith, A. J. (2001) Financial Accounting Information and Corporate Governance, Journal of Accounting and Economics, 32(1), 237–333. Cadbury, A. (1992). Cadbury Report: The Financial Aspects of Corporate Governance. Tech reprt, HMG, London. Cai, Y., Jo, H., & Pan, C. (2012). Doing Well While Doing Bad ? CSR in Controversial Industry Sectors. Journal of Business Ethics, 108(4), 467–480. Callao, S., Jarne, J. I., & Laínez, J. A. (2007). Adoption of IFRS in Spain: Effect on the Comparability and Relevance of Financial Reporting. Journal of International Accounting, Auditing and Taxation, 16(2), 148–178. CAMA, (1990; 2004 As Amended). Nigerian Companies and Allied Matters Act. Accessed on 14/04/2014 at http://www.placng.org/new/laws/C20.pdf. Caroll, A. B. (1979). A Three-Dimensional Conceptual Model Of Corporate Social Performance. Academy of Management Review, 4(4), 497-505. Carpenter, C. G & Strawser, R. (1971), Displacement of Auditors When Clients Go Public, Journal of Accountancy, 131(6), 55-58. Carver, B. T. (2014). The Retention of Directors on the Audit Committee Following an Accounting Restatement. Journal of Accounting and Public Policy, 33(1), 51-68. CBI, (2014). Business Action Against Corruption. The Convention on Business Integrity. Accessed on 28/04/2014 at http://www.cbinigeria.com/?s=education+and+training&x=0&y=0. CBN, (2006). Code of Corporate Governance for Banks in Nigeria Post Consolidation. Central Bank of Nigeria. Accessed on 6/3/2014 at http://www.ecgi.org/codes/documents/cg_code_nigeria_2006_en.pdf. Chaharsoughi, M. T., & Rahman, R. A. (2013). Corporate Governance and Earnings Quality: The Experience of Listed Companies in Iran. Journal of Modern Accounting and Auditing, 9(6), 790-797. Chan, L. H., Chen, K. C. W., Chen, T. Y., & Yu, Y. (2012). The Effects of Firminitiated Clawback Provisions on Earnings Quality and Auditor Behavior. Journal of Accounting and Economics, 54(2), 180–196. Chang, A. (2015). The Role of Internal and External Corporate Governance Mechanisms on Firm’s Financial Performance in Malaysia. Asian Journal of Accounting and Governance, 6, 55–65. Che-Ahmad, A., & Abidin, S. (2001). Auditor Industry Specialisation , Brand Name Auditors and Financial Reporting Lag, Asian Academy of Management Journal, 8(1), 1–15. Che-Ahmad, A., & Houghton, K. A. (1996). Audit Fee Premiums of Big Eight Firms: Evidence from the Market for Medium-Size UK Auditees. Journal of International Accounting, Auditing and Taxation, 5(1), 53-72. Che-Ahmad, A., Houghton, K. A., & Yusof, N. Z. M. (2006). The Malaysian Market for Audit Services : Ethnicity , Multinational Companies and Auditor Choice. Managerial Auditing Journal, 21(7), 702–723. Che-Ahmad, A., & Mansor, N. (2009). Board independence, ownership structure, audit quality and income smoothing activities: A study on Malaysian market. Journal of Modern Accounting and Auditing, 5(11), 1-13. Chen, C. J., Su, X., & Wu, X. (2010). Auditor Changes Following A Big 4 Merger with a Local Chinese Firm: A Case Study. Auditing: A Journal of Practice & Theory, 29(1), 41-72. Chen, K. Y., & Zhou, J. (2007). Audit Committee, Board Characteristics and Auditor Switch Decisions by Andersen ’ s Clients. Contemporary Accounting Research, 24(4), 1085-1117. Chima, O. (2014, March 24). Nigeria: FRC Invites Sanusi, Alade, Moghalu, Akingbola, 11 Others for Questioning. All Africa. Accessed on 14/15/2014 at http://allafrica.com/stories/201403241601.html Chinedu, E. A., Titus, O. C., & Thaddeus, E. O. (2010). Achieving Vision 2020 in Nigeria : A Review of the Economic and Market-Oriented Business Reforms. Journal of Sustainable Development in Africa, 12(4), 58–71. Chitnomrath, T., Evans, R., & Christopher, T. (2011). Corporate Governance and Post-Bankruptcy Reorganisation Performance: Evidence from Thailand. Asian Review of Accounting, 19(1), 50–67. Chiu, T. T., & Lee, Y. J. (2013). Foreign Private Issuers’ Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement. The International Journal of Accounting, 48(1), 54–83. Choi, J., & Lee, W. (2014). Association between Big 4 Auditor Choice and Cost of Equity Capital for Multiple-Segment Firms. Accounting & Finance, 54(1), 135–163. Chow, C. W. (1982). The Demand for External Auditing: Size, Debt and Ownership Influences. The Accounting Review, 57(2), 272-291. Chow, C. W., & Rice, S. J. (1982). Qualified Audit Opinions and Auditor Switching. The Accounting Review, 57(2), 326–335. Chowdhury, B., Dungey, M., & Pham, T. P. (2014). The Impact of post-IPO Changes in Corporate Governance Mechanisms on Firm Performance : Evidence from Young Australian Firms. Cohen, A., & Sayag, G. (2010). The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations. Australian Accounting Review, 20(3), 296–307. Cohen, J. R., Krishnamoorthy, G., Peytcheva, M., & Wright, A. M. (2013). How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment? Accounting Horizons, 27(3), 579–601. Coles, J. W., McWilliams, V. B., & Sen, N. (2001). An Examination of the Relationship of Governance Mechanisms to Performance. Journal of Management, 27(1), 23-50. Conger, J. A., & Nadler, D. A. (2004). When CEOs Step Up To Fail. MIT Sloan Management Review, 45(3), 50-56. Connelly, B. L., Hoskisson, R. E., Tihanyi, L., & Certo, S. T. (2010). Ownership as a Form of Corporate Governance. Journal of Management Studies, 47(8), 1561–1589. Coram, P., Ferguson, C., & Moroney, R. (2008). Internal Audit, Alternative Internal Audit Structures and the Level of Misappropriation of Assets Fraud. Accounting & Finance, 48(4), 543-559. COSO (2013). Internal Control — Integrated Framework Executive Summary. Committee of Sponsoring Oganizatons of the Teadway Commission (New York: American Institute of Certified Public Accountants, 1992). Craswell, A. T., & Taylor, S. L. (1991). The Market Structure of Auditing in Australia: The Role of Industry Specialization. Research in Accounting Regulation, 5(1), 55–77. Craswell, A. T., Francis, J. R., & Taylor, S. L. (1996). The Effect of Audit Market Deregulation on the Pricing of Brand Name Reputation. Creswell, J. W. (2003). Research design: Qualitative, Quantitative and Mixed Methods Approaches (2nd) edition: Thousand Oaks: Sage Publications. Curry T (N.D). Culture Name, Nigerian Orientation. Accessed on 25/03/2014 at http://www.everyculture.com/Ma-Ni/Nigeria.html. Cushing, B. E., & Ahlawat, S. S. (1996). Mitigation of Recency Bias in Audit Judgment: The Effect of Documentation. Auditing: A Journal of Practice & Theory 15(2), 110-122. Dabor, E. L., & Ibadin, P. O. (2013). An Evaluation of the Implications of Earnings Management Determinants in the Banking Industry: The Case of Nigeria. African Journal of Social Sciences, 3(3), 118–129. Dahawy, K. (2008). Developing nations and corporate governance: the story of Egypt. In The International Financial Corporation (IF) The Global Corporate Governance Forum.–2009. Access on 24/09/2014 at http://www. ifc.org/ifcext/cgfnsf/AttachmentsByTitle/PaperKhaledDahawy/$FILE/Dahawy_Kahled4. pdf. De Franco, G., Gavious, I., Jin, J. Y., & Richardson, G. D. (2011). Do private company targets that hire Big 4 auditors receive higher proceeds?. Contemporary Accounting Research, 28(1), 215-262. de Haas, R. & Van Lelyveld, I. (2006). Foreign Banks and Credit Stability in Central and Eastern Europe. A Panel Data Analysis. Journal of Banking and Finance, 30(7), 1927–1952. de T’Serclaes, P. & Jollands, N.(2007) Mind the gap: quantifying principal-agent problems in energy efficiency, International Energy Agency and the Organization for Economic Cooperation and Development, Paris. Deaconu, A., Nistor, C. S., & Filip, C. (2011). The Impact of Accrual Accounting on Public Sector Management. An Exploratory Study for Romania. Transylvanian Review of Administrative Sciences, 32E, 74–97. DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3(3), 183–199. Dedman, E., Kausar, A. & Lennox, C. (2013). The Demand for Audit in Private Firms : Recent Large-Sample Evidence from the UK. European Accounting Review, 23(1), 1.23. Defond, M. L., Francis, J. R., & Wong, T. J. (2000). Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory, 19(1), 49–66. Dell’Aquila, R., Ronchetti, E., & Trojani, F. (2001). Robust Inference with GMM Estimators. Journal of Econometrics, 101(1), 37–69. Deloitte, (2014). Audit Committee Brief. Deloitte Development LLC. Accessed on 10/12/2015 at https://www2.deloitte.com/content/dam/Deloitte/us/Documents/center-forcorporate-governance/us-aers-acbrief-march-2014-3262015.pdf Desender, K. A., Aguilera, R. V, Crespi, R., & Garcia-Cestona, M. A. (2013). When Does Ownership Matter? Board Characteristics and Behavior. Strategic Management Journal, 34(7), 823–842. Deumes, R., Knechel, W. R., Meuwissen, R., Schelleman, C., & Vanstraelen, A. (2010). Response to Consultation on EC GREEN PAPER: Audit Policy: Lessons from the Crisis. Di Carlo, E. (2014). Related Party Transactions and Separation between Control And Direction in Business Groups: The Italian Case. Corporate Governance, 14(1), 58–85. Dickens, W. T., & Katz, L. F. (1986). Interindustry Wage Differences and Industry Characteristics. Working Paper No 2014, National Bureau of Economic Research, Cambridge, September Dionne, G., & Triki, T. (2005). Risk Management and Corporate Audit Committee Risk Management and Corporate Governance : The Importance of Independence and Financial Knowledge for the Board and the Audit Committee. Accessed on 28/05/2014 at SSN 686470. Djankov, S., La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (2008). The law and Economics of Self-dealing. Journal of Financial Economics, 88(3), 430–465. Dockery, E., Tsegba, I. N., & Herbert W. E. (2012). Does Ownership Structure Influence Firm Performance? Empirical Insights from an Emerging Market. Journal of Governance and Regulation 1(4) 165-175. Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence and Implications. The Academy of Management Review, 20(1), 65–91. Duztas, S., & D_Cle, A. (2008). Corporate Governance: The Effects of Board Characteristics, Information Technology Maturity and Transparency on Company Performance, (Doctoral Dissertation). Effiok, S. O., Effiong, C., & Usoro, A. A. (2012). Corporate Governance, Corporate Strategy and Corporate Performance: Evidence from the Financial Institutions Listed on the Nigerian Stock Exchange. European Journal of Business and Management, 4(18), 84–95. Egwuatu, P. (2010). CBN, SEC codes differ on Corporate Governance. Accessed on 23/11/2014 at http://www.proshareng.com/news/10313.html, Ehikioya, B. I. (2009). Corporate Governance Structure and Firm Performance in Developing Economies: Evidence from Nigeria. The Internatinal Journal of Business in Society, 9(3), 231–243. Eizentas, V., Krušinskas, R., & Stankevičienė, J. (2012). Impact of Public Information Signals on Share Prices: Evidence from Lithuania. Economics and Management, 17(3), 879–889. Ekanayake, S. (2004). Agency Theory , National Culture and Management Control Systems. Jourlnal of American Academy of Business, 4(1/2), 49–54. El-Amin, S. E. T., Kinnunen, J. M., Ollila, H., Helminen, M., Alves, J., Lindfors, P., & Rimpela, A. H. (2015). Transmission of smoking across three generations in Finland. International Journal of Environmental Research and Public Health, 13(11), 1114. Elijah, O. A. (2007). Effects of Economic Globalisation on Employment Trend and Wages in Developing Countries: Lessons from Nigeria Experiences. In Selected papers of the 22nd National Conference of Labour Economics organized by the Association of Italian Economist of Labour (AIEL), September, 13-14. Eng, L., & Mak, Y. (2003). Corporate Governance and Voluntary Disclosure. Journal of Accounting and Public Policy, 22(4), 325–345. Engel, E., Hayes, R. M., & Wang, X. (2010). Audit Committee Compensation and the Demand for Monitoring of the Financial Reporting Process. Journal of Accounting and Economics, 49(1), 136-154. Ezekiel, (2016, November 04). Suspended Edo Traditional Ruler Admits Altercation with Woman, Apologises. National Mirror Newspaper. Accessed on 4/11/2016 at http://nationalmirroronline.net/new/suspended-edo-traditional-ruler-admitsaltercation-with-woman-apologises/ Fama, E. F. (1980). Agency Problems and the Theory of the Firm. The Journal of Political Economy, 88(2) 288-307. Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law & Economics, 26(2), 301–325. Fan, J. P., & Wong, T. J. (2005). Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. Journal of Accounting Research, 43(1), 35-72. Fauzi, H., Mahoney, L. S., & Rahman, A. A. (2007). The Link between Corporate Social Performance and Financial Performance : Evidence from Indonesian Companies. Issues in Social and Environmental Accounting, 1(1), 149–159. Fauzi, H., Rahman, A. A., Hussain, M., & Priyanto, A. A. (2007). Corporate Social Performance of Indonesian State-Owned and Private Companies. Accessed on 14/2/2014 at http://www.academia.edu/2162741/Corporate_Social_Performance_of_Indonesian_State-Owned_and_Private_Companies Fauzi, H., Svensson, G., & Rahman, A. A. (2010). Triple Bottom Line” as “Sustainable Corporate Performance: A Proposition for the Future. Sustainability, 2(5), 1345–1360. Feinstein, C. (2016, August 7). The Tricky Business of Administering Natural Resource Revenues. The World Bank. Accessed on 5/11/2016 at http://www.worldbank.org/en/news/feature/2014/08/07/the-tricky-business-ofadministering-natural-resource-revenues Ferguson, C., Pinnuck, M., & Skinner, D. J. (2013). Audit Pricing and the Emergence of the Big 4 : Evidence from Australia. University of Melbourne Ferguson, A., & Scott, T. (2014). What If There Were Three? Audit Pricing within the Big 4 and the PricewaterhouseCoopers' Premium in the Australian Audit Market. International Journal of Auditing, 18(1), 57-67. Fidrmuc, J. P., & Jacob, J. (2010). Culture, Agency Costs, and Dividends. Journal of Comparative Economics, 38(3), 321–339. Fodio, M. I., Ibikunle, J., & Oba, V. C. (2013). Corporate Governance Mechanisms and Reported Earnings Quality in Listed Nigerian Insurance Firms. International Journal of Finance and Accounting, 2(5), 279–286. Francis, J. R., & Wilson, E. R. (1988). Auditor changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation. The Accounting Review, 63(4), 663-682. Francis, J. R., Khurana, I. K., & Pereira, R. (2003). The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets Around the World. Asia-Pacific Journal of Accounting & Economics, 10(1), 1–30. Francis, J. R., Michas, P. N., & Seavey, S. E. (2013). Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries. Contemporary Accounting Research, 30(1), 325–355. Francis, J. R., Reichelt, K., & Wang, D. (2005). The Pricing of National and City- Specific Reputations for Industry Expertise in the US Audit Market. The Accounting Review, 80(1), 113-136. FRCN, (2011). Financial Reporting Council of Nigeria Act. Federal Republic of Nigeria. Accessed on 12/3/2014 at http://www.financialreportingcouncil.gov.ng/ Freeman, R. (1984). Strategic Management: A Stakeholder Approach, Marshfield, MA: Pitman Publishing Inc. Freeman, R. E. (1994). The politics of stakeholder theory: Some future directions. Business ethics quarterly, 4(04), 409-421. Freeman, R. E., Wicks, A. C., & Parmar, B. (2004). Stakeholder theory and “the corporate objective revisited”. Organization science, 15(3), 364-369. Fuerman, R. D., & Kraten, M. (2009). The Big 4 Audit Report: Should the Public Perceive It as a Label of Quality? Accounting and the Public Interest, 9(1), 148–165. Georgiev, L. (2013). Corruption - A Necessary or Surmountable Evil. Megatrend Revija, 10(1), 83–100. Gerakos, J., & Syverson, C. (2015). Competition in the audit market: Policy Implications. Journal of Accounting Research, 53(4), 725-775. Gogineni, S., Linn, S. C., & Yadav, P. K. (2010). Empirical Evidence on Ownership Structure, Management Control and Agency Costs. Management Control and Agency Costs (March 13, 2010). Goh, B. W., & Li, D. (2013). The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms. The International Journal of Accounting, 48(2), 248–278. Gomez-mejia, L. R., & Nunez-nickel, M. (2001). The Role of Family Ties in Agency Contracts. The Academy of Management Review, 44(1), 81–95. Graham, C., Litan, R. E., & Sukhtankar, S. (2002). The bigger they are, the harder they fall: An estimate of the costs of the crisis in corporate governance. Washington, DC: Brookings Institution. Gray, G. L., & Ratzinger, N. V. (2010). Perceptions of Preparers, Users and Auditors Regarding Financial Statement Audits Conducted by Big 4 Accounting Firms. International Journal of Disclosure and Governance, 7(4), 344–363. Grove, H., Patelli, L., Victoravich, L. M., & Xu, P. T. (2011). Corporate Governance and Performance in the Wake of the Financial Crisis: Evidence from US Commercial Banks. Corporate Governance: An International Review, 19(5), 418–436. Guedhami, O., Pittman, J. A., & Saffar, W. (2009). Auditor choice in privatized firms : Empirical evidence on the role of state and foreign owners. Journal of Accounting and Economics, 48(2-3), 151–171. Gujarati, D. N. (2004). Economics Basic Econometrics. Accessed from https://docs.google.com/file/d/0B61KSjKBWIfscmdkSVF6VF9ONjA/edit Gul, F. A., Kim, J., & Qiu, A. A. (2010). Ownership Concentration, Foreign Shareholding, Audit Quality, and Stock Price Synchronicity : Evidence from China Ownership Concentration, Foreign Shareholding, Audit Quality, and Stock Price Synchronicity : Evidence from China. Journal of Financial Economics, 95(3), 425–442. Gupta, P. P., Weirich, T. R., & Turner, L. E. (2013). Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action? Accounting Horizons, 27(2), 371–408. Guthrie, K., Sokolowsky, J., & Wan, K. M. (2012). CEO Compensation and Board Structure Revisited. The Journal of Finance, 67(3), 1149–1168. Habbash, M. (2012). Earnings Management, Audit Committee Effectiveness and the Role of Blockholders Ownership: Evidence from UK Large Firms. Journal of Governance and Regulation, 1(4), 97–188. Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications. Hair, J. F. J., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis (Seventh Edition). Prentice Hall: Upper Saddle River. Hajimia. (n.d). Sampling Techniques and Samples Types. Accessed on 06/08/2014 at http://www.slideshare.net/hafizahhajimia/research-method-sampling Haladu, A. (2016). An Assessment of Nigeria's Capital Structure and its Determinants from Global Recessions. International Journal of Management Research and Reviews, 6(7), 923-933. Hallerberg, M., & Wolff, G. B. (2008). Fiscal Institutions, Fiscal Policy and Sovereign Risk Premia in EMU. Public Choice, 136(3-4), 379–396. Hamdan, A. M. M., Mushtaha, S. M. ., & Al-Sartawi, A. A. M. (2013). The Audit Committee Characteristics and Earnings Quality : Evidence from Jordan. Australasian Accounting Business and Finance Journal, 7(4), 51–80. Hamilton, D. I., & Gabriel, J. M. O. (2012). Dimensions of Fraud in Nigeria Quoted Firms. American Journal of Social Management Sciences, 3(3), 112-120. Haniffa, R., & Hudaib, M. (2006). Corporate Governance Structure and Performance of Malaysian Listed Companies. Journal of Business Finance & Accounting, 33(7-8), 1034–1062. Harris, G., & Merwe, A. D. (2012). The Scope for Mobilising Public Opinion Against Corruption: The Attitudes of Kwa Zulu -Natal University Students. South African Journal of Economic and Management Sciences, 15(3), 282–293. Hashim, H. A., & Devi, S. S. (2008). Board Independence, CEO Duality and Accrual Management: Malaysian Evidence. Asian Journal of Business and Accounting, 1(1), 27–46. Havelka, D., & Merhout, J. W. (2013). Internal Information Technology Audit Process Quality: Theory Development Using Structured Group Processes. International Journal of Accounting Information Systems, 14(3), 165–192. Hayes, A. F. (2009). Beyond Baron and Kenny: Statistical Mediation Analysis in the New Millennium. Communication Monographs, 76(4), 408–420. Hayes, A. F., & Preacher, K. J. (2014). Statistical Mediation Analysis with a Multicategorical Independent Variable. British Journal of Mathematical and Statistical Psychology, 67(3), 451–470. He, L., & Ho, S. J. K. (2010). Monitoring Costs, Managerial Ethics and Corporate Governance: A Modeling Approach. Journal of Business Ethics, 99(4), 623–635. Hegazy, M. A., & Tawfik, M. (2015). Performance Measurement Systems in Auditing Firms : Challenges and other Behavioural Aspects. Journal of Accounting in Emerging Economies, 5(4), 395–423. Heij, C., De Boer, P., Franses, P. H., Kloek, T., & Van Dijik, H. K. (2004). Econometric Methods with Applications in Business and Economics. OUP Oxford. Henry, D. (2010). Agency Costs, Ownership Structure and Corporate Governance Compliance : A private Contracting Perspective. Pacific-Basin Finance Journal, 18(1), 24–46. Hess, B., Mohrmann, U., & Stefani, U. (2014). Audit Market Regulation and Earnings Characteristics: Cross-Country Evidence on the Role of the Audit Market Structure. Accessed on 13/5/2014. Himmelberg, C. P., Hubbard, R. G., & Palia, D. (1999). Understanding the Determinants of Managerial Ownership and the Link Between Ownership and Performance. Journal of financial economics, 53(3), 353-384. Ho, J. L., Wu, A., & Xu, S. X. (2011). Corporate Governance and Returns on Information Technology Investment Evidence from an Emerging Market. Strategic Management Journal, 623(6), 595–623. Ho, S., & Hutchinson, M. (2010). Internal Audit Department Characteristics/Activities and Audit Fees: Some Evidence from Hong Kong Firms. Journal of International Accounting, Auditing and Taxation, 19(2), 121–136. Hoffmann, L. K., & Melly, P. (2015). Nigeria's Booming Borders: the Drivers and Consequences of Unrecorded Trade. Holt, T. P. (2012). The Effects of Internal Audit Role and Reporting Relationships on Investor Perceptions of Disclosure Credibility. Managerial Auditing Journal, 27(9), 878-898. Hope, O.-K. (2013). Large Shareholders and Accounting Research. China Journal of Accounting Research, 6(1), 3–20. Hope, O.-K., Langli, J. C., & Thomas, W. B. (2012). Agency Conflicts and Auditing in Private Firms. Accounting, Organizations and Society, 37(7), 500–517. Horak, S. (2015). Extreme Males–Balanced Females: Sharing Behavior in Korea. Gender in Management: An International Journal, 30(8), 652-662. Houqe, M. N., Monem, R. M., & Van Zijl, T. (2012). Government Quality, Auditor Choice and Adoption of IFRS: A Cross Country Analysis. Advances in Accounting, 28(2), 307–316. Huang, H . W., Raghunandan, K., and Rama,D. ( 2009 ) Audit Fees for Initial Audit Engagements Before and After SOX . Auditing: A Journal of Practice and Theory, 28(1), 171 – 190. Husnin, A. I., Nawawi, A., & Salin, A. S. A. P. (2013). Corporate Governance Structure and Its Relationship with Audit Fee-Evidence from Malaysian Public Listed Companies. Asian Social Science, 9(15), 305–318. Huson, M. R., Parrino, R., & Starks, L. T. (2001). Internal Monitoring Mechanisms and CEO Turnover : A Long-Term Perspective. The Journal of Finance, 56(6), 2265–2297. Huynh, Q. L., & Yaling, L. (2013). Mediation of Computerized Accounting System (CAS) Adoption on Relationship Between Environmental Uncertainty and Organizational Performance. Journal of Modern Accounting and Auditing, 9(6), 747-755. IASB, (2010). The Conceptual Framework for Financial Reporting. Intenational Accounting Standard Board. Accessed on 18/6/2014 at http://www.ifrs.org/News/Press-Releases/Documents/ConceptualFW2010vb.pdf. Ibrahim, H., & Samad, F. A. (2011). Agency Costs, Corporate Governance Mechanisms and Performance of Public Listed Family Firms in Malaysia. South African Journal of Business Management, 42(3), 17–26. ICAN, (2014). Mandatory Continuing Professional Education (MCPE). The Institute of Chartered Accountants of Nigeria. Accessed on 24/4/2014 at http://icanig.org/ican/article.php?id=20. ICGN, (2014). Training, Conferences, Seminars and Workshops. Institute of Corporate Governance Nigeria. Accessed on 28/04/2014 at http://icgng.org/certification/training-conferences-seminars-and-workshops. Idris, S. (2016, November 2). Man docked over fake N2bn national assembly contract. NTA. Accessed on 5/11/2016 at http://efccnigeria.org/efcc/news/2140-man-docked-over-fake-n2bn-national-assembly-contract IESBA, (2013). Handbook of the Code of Ethics for Professional Accountants. International Ethics Standards Board for Accountants. Accessed on 18/6/2014 at http://www.ifac.org/publications-resources/2013-handbook- code-ethicsprofessional-accountants IFAC, (2012). Good Pactice Guidance: Evaluating and Improving Internal Control in Organizations. International Federation of Accountants, New York. Accessed on 23/3/2014 at https://www.ifac.org/publications-resources/evaluating-andimproving-internal-control-organizations-0 IIA, (2014). Structure and Process. The Institute of Internal Auditor, North America. Accessed on 30/05/2014 at https://na.theiia.org/standardsguidance/Public%20Documents/Structure%20and%20Processes.pdf. Ikpefan, O. A., & Ojeka, S. (2013). Corporate Governance as a Tool for Curbing Bank Distress in Nigeria Deposit Money Banks : Empirical Evidence. Accessed on 7/3/2014 at http://pakacademicsearch.com/pdf-files/ech/519/41-51%20Vol%204,%20No%2013%20(2013).pdf. Research Journal of Finance and Accounting, 4(13), 41–52. Ilori, B. (2012). Corporate Governance in Nigeria, What We Need To Do. Accessed on 06/03/2014 at http://www.punchng.com/business/investmentplatform/corporate-governance-in-nigeria-what-we-need- to-do/. IMF, (2012). Nigeria - 2011 Article IV Consultatio: IMF Country Report. International Monetary Fund. Accessed on 26/4/2014 http://www.imf.org/external/pubs/ft/scr/2012/cr12194.pdf Inyang, B. J. (2009). Nurturing Corporate Governance System: The Emerging Trends in Nigeria. Journal of Business Systems, Governance and Ethics, 4(2), 1–13 Irani, R. M., & Oesch, D. (2013). Monitoring and Corporate Disclosure : Evidence from a Natural Experiment. Journal of Financial, 109(2), 398–418. Ismail, A. M. (2013). Development of a Corporate Integrity Assessement Instrument using Corporate Governance Indicators in Malaysia, (Doctoral dissertation, Victoria University). Ismail, A. M., Armstrong, A., & Clark, C. (2010). Corporate Governance Dilemma - Evidence from Malaysia. Paper presented at the Finance and Corporate Governance Conference, Victoria University of Technology, Melbourne, Australia. Iwasaki, I. (2011). Economic Transition, Firm Organization , and Internal Control: Determinants of Audit Structue in Russian firms. Paper presented at the International Conference on Economic and Social Development, Higher School of Economics, Moscow. Jamil, N. N., & Nelson, S. P. (2011). An Investigation on the Audit Committees Effectiveness : The Case for GLCs in Malaysia. Gadjah Mada International Journal of Business, 13(3), 287–305. Jegede, A. (2016, November 01). Anybody who expects corruption-free judiciary would be living in the dream land. The Guardian Newspaper. Accessed on 5/11/2016 at http://guardian.ng/features/anybody-who-expects-corruption-freejudiciary-would-be-living-in-dream-land/ Jensen, M. C. (1998). Organization Theory and Methodology. The Accounting Review, (2), 319-339. Jensen, M. C., & Smith, C. (1985). Stockholder, Manager, and Creditor Interests: Applications of Agency Theory. In E.I Altman & M.G. Subrahmanyam (Eds.), Recent Advances in Corporate Finance (Homewood, IL: Irwin), 95-131. Jensen, M., & Meckling, W. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360. Jensen, Michael C (2000). Value Maximization and the Corporate Objective Function. Breaking the Code of Change, 37-58. Jiang, C., Cummins, J. D., & Tzuting, L. I. N. (1971). Ownership Structure and CEO Turnover. Jo, H., & Harjoto, M. A. (2011). Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility. Journal of Business Ethics, 103(3), 351–383. Johl, S., Subramaniam, N., & Zain, M. M. (2012). Audit Committee and CEO Ethnicity and Audit Fees: Some Malaysian Evidence. The International Journal of Accounting, 47(3), 302–332. Jones, T. M. (1995). Instrumental Stakeholder Theory: A Synthesis of Ethics and Economics. The Academy of Management Review, 20(2), 404–437. Jonty, T., & Mokoteli, T. M. (2015). The Impact of Gender Diversity in the Boardroom on Firm Performance : A South African Perspective. Corporate Board: Role, Duties of Composition, 11(1), 74–82. Josiah, M., Okoye, A. E., & Adediran, O. S. (2013). Accounting Standards in Nigeria, The Journey So Far. Research Journal of Business Management and Accounting, 2(1), 1–10. Jusoh, M. A., & Che-Ahmad, A. (2014). Equity Ownership , Audit Quality and Firm Performance in Malaysia using Generalized Least Square Estimations Technique. Journal of Emerging Issues in Economics, Finance and Banking (JEIEFB), 3(1), 976–991. Kajananthan, R. (2012). Corporate Governance Practices and its Impact on Firm Performance : Special Reference to Listed Banking Institutions in Sri Lanka. Global Journal of Management and Business Research, 12(21), 15–21. Kajola, S. O. (2008). Corporate Governance and Firm Performance: The Case of Nigerian Listed Firms. European Journal of Economics, Finance and Administrative Sciences, 14(14), 16–28. Kao, L., Chiou, J., & Chen, A. (2004). The Agency Problems, Firm Performance and Monitoring Mechanisms: the evidence from collateralised shares in Taiwan. Corporate Governance: An International Review, 12(3), 389–402. Kaplan, S. E., Menon, K., & Williams, D. D. (1990). The Effect of Audit Structure on the Audit Market. Journal of Accounting and Public Policy, 9(3), 197–215. Kaur, J. (2014). Corporate Governance and Financial Performance: A Case of Indian Banking Industry. Asian Journal of Multidisciplinary Studies, 2(2), 91–96. Kayode, O. R. (2013). Corruption in Nigeria: an Appraisal. Journal of Law, Policy and Globalization, 19(1), 42–50. Kelton, A. S., & Yang, Y. W. (2008). The impact of corporate governance on Internet financial reporting. Journal of accounting and Public Policy, 27(1), 62-87. Key, S. (1999). Toward a New Theory of the Firm: a Critique of Stakeholder “Theory.” Management Decision, 37(4), 317–328. Kibiya, M. U., Che-Ahmad, A., & Amran, N. A. (2016). Audit Committee Independence, Financial Expertise, Share Ownership and Financial Reporting Quality: Further Evidence from Nigeria. International Journal of Economics and Financial Issues, 6(7S), 125-131. Kim, J. B., Simunic, D. A., Stein, M. T., & Yi, C. H. (2011). Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence. Contemporary Accounting Research, 28(2), 585-615. Kim, J., Kaye, J., & Wright, L. K. (2001). Moderating and Mediating Effects in Causal Models. Issues on Mental Health Nursing, 22(1), 63–75. Kim, K. A., Kitsabunnarat-Chatjuthamard, P., & Nofsinger, J. R. (2007). Large Shareholders, Board Independence, and Minority Shareholder Rights: Evidence from Europe. Journal of Corporate Finance, 13(5), 859-880. Kinney, W. R., Palmrose, Z. V., & Scholz, S. (2004). Auditor Independence, Non‐ Audit Services, and Restatements: Was the US Government Right?. Journal of Accounting Research, 42(3), 561-588. Knox, S., & Gruar, C. (2007). The Application of Stakeholder Theory to Relationship Marketing Strategy Development in a Non-profit Organization. Journal of Business Ethics, 75(2), 115–135. DOI 10.1007/s10551-006-9258-3 Koenker, R., & Bassett Jr., G. (1982). Robust Tests for Heteroscedasticity Based on Regression Quantiles. Econometrica, Journal of the Econometric Society, 50(1), 43–61. Krishnan, G. V. (2003). Does Big 6 Auditor Industry Expertise Constrain Earnings Management?. Accounting Horizons, 17, 1-16. Krishnan, G. V., Park, M. S. and Vijayakumar, J. (2008). Does the Flight of Clients from the Big 4 to Second Tier Auditors Indicate Lower Audit Quality? Krishnan, J., Wen, Y., & Zhao, W. (2011). Legal Expertise on Corporate Audit Committees and Financial Reporting Quality. The Accounting Review, 86(6), 2099–2130. Kristensen, I. P., & Wawro, G. (2003). Lagging the Dog ?: The Robustness of Panel Corrected Standard Errors in the Presence of Serial Correlation and Observation Specific Effects. Presented at the Annual Meeting of the Society for Political Methodology, University of Minnesota. Kumolu, C. (2016, November 5). I Gave a Judge N450,000, not Bribe. Vanguard, Accessed on 5/11/2016 at http://www.vanguardngr.com/2016/11/gave-judge-n450-000-not-bribe-usoro/. Kuschnik, B. (2008). The Sarbanes Oxley Act: Big Brother is Watching You or Adequate Measures of Corporate Governance Regulation? Rutgers Business Law Journal, 5(1), 64–95. Kusnadi, Y. (2011). Do Corporate Governance Mechanisms Matter for Cash Holdings and Firm Value? Pacific-Basin Finance Journal, 19(5), 554–570. Kyereboah‐Coleman, A. (2007). Corporate governance and shareholder value maximization: An African perspective. African Development Review, 19(2), 350-367. Lai, K. W. (2013). Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients. The International Journal of Accounting, 48(4), 495-524. Lambert, D. M., & Harrington, T. C. (1990). Measuring Nonresponse Bias in Customer Service Mail Surveys. Journal of Business Logistics, 11(2), 5–25. Landsman, W. R., Maydew, E. L., & Thornock, J. R. (2012). The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS. Journal of Accounting and Economics, 53(1-2), 34–54. Latif, R. A., Kamardin, H., Mohd, K. N. T., & Adam, N. C. (2013). Multiple directorships, board characteristics and firm performance in Malaysia. Management, 3(2), 105-111. Laws, (2012). The Complete Laws of Nigeria. Accessed on 06/03/2014 at http://www.placng.org/lawsofnigeria/ Lei, Q., Lin, B., & Wei, M. (2013). Types of Agency Cost, Corporate Governance and Liquidity. Journal of Accounting and Public Policy, 32(3), 147–172. Lenard, M. J., Yu, B., York, E. A., & Wu, S. (2014). Impact of Board Gender Diversity on Firm Risk. Managerial Finance, 40(8). Lennox, C., & Pittman, J. A. (2010). Big Five Audits and Accounting Fraud. Contemporary Accounting Research, 27(1), 209–247. Li, J., Mangena, M., & Pike, R. (2012). The Effect of Audit Committee Characteristics on Intellectual Capital Disclosure. The British Accounting Review, 44(2), 98–110. Lincoln, A., & Adedoyin, O. (2012). Corporate Governance and Gender Diversity in Nigerian Boardrooms. International Journal of Social, Human Science and Engineering, (11), 223–228. Lishenga, L. (2011). Corporate Governance Reaction to Declining Firm Performance: Evidence from the NSE. Orsea.net, 1–35. Liu, C., Uchida, K., & Yang, Y. (2012). Corporate Governance and Firm Value During The Global Financial Crisis: Evidence from China. International Review of Financial Analysis, 21, 70–80. Liu, J. (2012). Board Monitoring, Management Contracting and Earnings Management: An Evidence from ASX Listed Companies. International Journal of Economics and Finance, 4(12), 121–136. Loh, L., & Venkatraman, N. (1992). Determinants of information technology outsourcing: a cross-sectional analysis. Journal of management information systems, 9(1), 7-24. Luo, X., Kanuri, V. K., & Andrews, M. (2014). How Does CEO Tenure Matter? The Mediating Role of Firm‐employee and Firm‐customer Relationships. Strategic Management Journal, 35(4), 492-511. Madawaki, A. (2012). Adoption of International Financial Reporting Standards in Developing Countries: The Case of Nigeria. International Journal of Business and Management, 7(3), 152–161. Maignan, I., & Ferrell, O. C. (2004). Corporate Social Responsibility and Marketing: An Integrative Framework. Journal of the Academy of Marketing Science, 32(1), 3–19. Mainelli, M. (2007). What I Like About This Country is that it Has a Nice Level of Corruption!. Gresham College. Malek, M., & Che Ahmad, A. (2013). The effect of director-auditor link on non-audit services fee. Pertanika Journal of Social Sciences & Humanities. Malek, M. & Che-Ahmad, A. (2011). The Relationships between Director-Auditor Link and Audit Opinion. Asian Journal of Finance & Accounting, 3(1), 39–55. Malek, M., & Saidin, S. F. (2013). Audit Services Fee , Non-Audit Services and the Reliability of Earnings. International Journal of Trade, Economics and Finance, 4(5). Mansor, N. & Che-Ahmad, A. & Ahmad-Zaluki, N.A. & Osman, A. H. (2013). Corporate Governance and Earnings Management : A Study on the Malaysian Family and Non-Family Owned PLCs. Procedia Economics and Finance, 7, 221–229. Marcoux, A. M. (2000). Balancing Act. Contemporary Issues in Business Ethics, 92-98. Maronna, R. A. and V. J. Yohai (2000). Robust Regression with both Continuous and Categorical Predictors. Journal of Statistical Planning and Inference 89, 197–214. Marra, A., Mazzola, P., & Prencipe, A. (2011). Board Monitoring and Earnings Management Pre- and Post-IFRS. The International Journal of Accounting, 46(2), 205–230. Martins-Kuye, (2010). Financial Reporting Framework in Nigeria. Adoption of International Financial Reporting Standards from 2012 – Paper presented by the Honourable Minister, Federal Ministry of Commerce and Industry, Senator Jubril Martins-Kuye Ofr, at the Stakeholders Conference on the Roadmap to the Adoption of International Financial Reporting Standards (Ifrs) In Nigeria Held At Transcorp Hilton, Abuja On Thursday, September 02, 2010. Mayungbe, R. (2012). Forensic Accounting in Nigeria. Accessed on 07/01/2015 at http://richardmayungbe.blogspot.com/2012/03/forensic-accounting-innigeria.html. Mustapha, M. (2009). Organisational Attributes and Corporate Monitoring Mechanisms (Doctoral dissertation, Universiti Utara Malaysia). Mehta, 2012. Sampling in Qualitative and Quantitative Research. Accessed on 06/08/2014 at http://www.slideshare.net/daxamehta/sampling-procedure30-jan2012?related=1. Mihret, D. G., & Admassu, M. A. (2011). Reliance of External Auditors on Internal Audit Work: A Corporate Governance Perspective. International Business Research, 4(2), 67–79. Miller, D. (1991). Stale in the Saddle: CEO Tenure and the Match between Organization and Environment. Management Science, 37(1), 34–52. Miller, D., & Breton-Miller, L. (2006). Family Governance and Firm Performance: Agency, Stewardship, and Capabilities. Family business review, 19(1), 73-87. Minnis, M., & Sutherland, A. (2015). Financial Statements as Monitoring Mechanisms: Evidence From Small Commercial Loans. Chicago Booth Research Paper, (13-75). Mishra, S., & Suar, D. (2010). Does Corporate Social Responsibility Influence Firm Performance of Indian Companies ? Journal of Business Ethics, (95), 571–601. Mısırlıoğlu, İ. U., Tucker, J., & Yükseltürk, O. (2013). Does Mandatory Adoption of IFRS Guarantee Compliance? The International Journal of Accounting, 48(3), 327–363. Mohamad, M. H. S., Rashid, H. M. A., & Shawtari, F. A. M. (2012). Corporate Governance and Earnings Management in Malaysian Government Linked Companies: The Impact Of Glcs’ Transformation Policy. Asian Review of Accounting, 20(3), 241–258. Mohamad-Nor, M.N., Shafie, R. &, & Wan-Hussin, W. N. (2010). Corporate Governance and Audit Report Lag. Asian Academy of Management Journal of Accounting and Finance, 6(2), 57–84. Mohamed, M. K. B. N. (2006). Problems Faced by the Criminal Justice System in Addressing Fraud Committed by Multinational Corporations. Internet Journal of Criminology. (B.A. Dissertation, The Nottingham Tent University). Monks, R. A. G. (2002). Creating Value Through Corporate Governance. Corporate Governance, 10(3), 116–123. Moorthy, M. K., Seetharaman, A., Mohamed, Z., Gopalan, M., & San, L. H. (2011). The Impact of Information Technology on Internal Auditing. African Journal of Business Management, 5(9), 3523–3539. Moses, A. O., & Philip, D. D. D. (2013). Bad Leadership as a Catalyst for Rebel Movement in Africa : A Study of Sahel Region. Research on Humanities and Social Sciences, 3(17), 92-99. Moseson, H., Hamad, R., Fernald, L., & Moseson, H. (2014). Microcredit Participation and Child Health: Results From a Cross-Sectional Study in Peru. Journal of Epidemiol Community Health, 68, 1175–1181. Mouna, A., & Anis, J. (2013). Financial Reporting Delay and Corporate Governance from Tunisia. International Journal of Information, Business and Management, 5(4), 32-46. Moyer, C. A., Kolars, C. K., & Busingye, P. (2014). Three Years of Data on the Impact of Obstetrician/Gynecologist Coverage in Rural Uganda. International Journal of Gynecology and Obstetrics, 126(3), 284-285. DOI:10.1016/j.ijgo.2014.04.004 Murase, H., Numata, S., & Takeda, F. (2011). Reputation of low-quality Big 4 and non-Big 4 auditors: Evidence from auditor switches of former ChuoAoyama clients. Journal of Governance and Regulation, 2(1), 7-23. Muratbekova-Touron, M. (2009). Why a Multinational Company Introduces a Competency-Based Leadership Model: A Two-Theory Approach. The International Journal of Human Resource Management, 20(3), 606–632. Musiega, M. G., Juma, D. M., Alala, O. B., Damianus, O., & Douglas, M. (2013). Corporate Governance , Dividend Policy and Performance . Special Reference to Banks Listed On Nairobi Security Exchange Kenya. International Journal of Innovative Research & Development, 2(5), 1744–1764. Mustapha, M., & Che-Ahmad, A. (2011a). Agency Costs of Debt and Monitoring. International Review of Business Research Papers, 7(4), 118–129. Mustapha, M., & Che-Ahmad, A. (2011b). Agency Theory and Managerial Ownership: Evidence from Malaysia. Managerial Auditing Journal, 26(5), 419–436. Mustapha, M., & Che-Ahmad, A. (2013). Blockholders and Corporate Monitoring Costs : Evidence from Malaysia. International Journal of Economics and Management, 7(1), 28–44. Mustapha, M., Ismail, H. B., & Minai, B. (2011). Determinants of Debt Structure: Empirical Evidence from Malaysia. Poceedings of the 2nd International Conference on Business and Economic Research (ICBER), 2523–2540. Myers, J. N., Myers, L. A., & Omer, T. C. (2003). Exploring the term of the auditorclient relationship and the quality of earnings: A case for mandatory auditor rotation?. The Accounting Review, 78(3), 779-799. NAICOM. (2009). Code of Good Corporate Governance for the Insurance Industry in Nigeria. Accessed on 6/03/2014 at http://riskanalystng.com/pdf/Insurance%20and%20You%20-%20Part%204.pdf. NASB. (2010). Report of the Committee on Road Map to the Adoption of International Financial Reporting Standards in Nigeria. Accessed on 5/10/2013. Nasser, A. T. A., Wahid, E. A, Nazri, S. N. F. S., & Hudaib, M. (2006). Auditorclient relationship: the case of audit tenure and auditor switching in Malaysia. Managerial Auditing Journal, 21(7), 724-737. Naudé, W., & Saayman, A. (2005). Determinants of Tourist Arrivals in Africa: A Panel Data Regression Analysis. Tourism Economics, 11(3), 365–391. Nawaz, F. (2010). Spotlight: Gender and Corruption, Anti-Corruption Research News. Transparency International, 2, 1–3. Nazri, N. F. S. M. S., Smith, M., & Ismail, Z. (2012). The Impact of Ethnicity on Auditor Choice : Malaysian Evidence. Asian Review of Accounting, 20(3), 198– Ncube, V. (2013). Good Governance and Best Practice in Management of Professional Accountancy Organizations (PAOs). Paper presented at the ANAN Leadership Retreat, Nigeria. Ngene, D. N. (2015). The Effect of the Recent Global Financial Meltdown on the Nigeria Economy. An Evaluation (Doctoral dissertation). Nickell, E.B, & Roberts, R. W. (2013). Organizational Legitimacy, Conflict, and Hypocrisy: An Alternative View of the Role Of Internal Auditing. Critical Perspectives on Accounting, 25(3), 217-221. Nielsen, M., & Haugaard, J. (2000). Democracy, Corruption and Human Development. University of Aarhus, Denmark. IoD, (2014). About Us. Nigerian Institute of Directors. Accessed at http://www.iodnigeria.org/about.html Numan, W., & Willekens, M. (2012). An Empirical Test of Spatial Competition in the Audit Market. Journal of Accounting and Economics, 53(1), 450–465. Nwanyanwu, L. A. (2013). Financial Reporting and Organizational Liquidity in Nigeria: the Accounting Bases Perspective. Research Journal of Finance and Accounting, 4(16), 79-89. Nwogu, S. (2016, November 5). DPR to Clamp Down on Fake Lubricant Producers. Punch Newspaper. Accessed on 5/11/2016 at http://punchng.com/dpr-clampfake-lubricant-producers/ Nworji, I. D., Adebayo, O., & David, A. O. (2011). Corporate Governance and Bank Failure in Nigeria: Issues, Challenges and Opportunities. Research Journal of Finance and Accounting, 2(2), 27-44. Oduware, U. (2012). IFRS Adoption in Nigeria & Optimizing the Gains of Global Investment Climate. Akintola Williams Deloitte. Ofo, N. (2012). Historical Development of Corporate Governance in Nigeria. Accessed on 5/03/2014 at http://thecorporateprof.com/historical-developmentof-corporate-governance-in-nigeria/. Ofo, N. (2013a). Code of Corporate Governance in Nigeria. Accessed on 5/03 2014 at http://thecorporateprof.com/code-of-corporate-governance-in-nigeria-2011-and-international-best-practices-on-corporate-governance. Ofo, N. (2013b). External Auditors and the Codes of Corporate Governance in Nigeria. Accessed on 5/03/2014 at http://thecorporateprof.com/code-ofcorporate-governance-in-nigeria-2011-and-international-best-practices-oncorporate-governance. Okakwu, E. (2016, March 19). How Saraki Converted Kwara Government Funds to Personal Use - Code of Conduct Bureau. Premium Times. Accessed on 4/11/2016 at http://www.premiumtimesng.com/news/top-news/200410-sarakiconverted-kwara-govt-funds-personal-use-code-coduct-bureau.html Okaro, S.C., & Okafor, G.O. (2013). Drivers of Audit Failure in Nigeria- Evidence from Cadbury. Research Journal of Finance and Accounting, 4(6), 14–17. Oke, T. (2013). Financial Crime Prosecution, Legal Certainty and Exigency of Policy: Case of Nigeria's EFCC. Journal of Financial Crime, 21(1), 56-65. Okike, E. N. (2007). Corporate Governance in Nigeria: The Status Quo. Corporate Governance: An International Review, 15(2), 173-193. Okobi, N. (2011). Financial Reporting Council of Nigeria Act 2011: An Improvement in Corporate Governance Compliance in Nigeria’s Banking Industry? International Bar Association, CSR E-Bulletin, October. Okonjo-Iweala, (2014, May 2). GDP Rebasin Was Not Done for Optimism or Pessimism. pmnews. Accessed on 3/05/2014 at http://www.pmnewsnigeria.com/2014/05/02/gdp-rebasing-was-not-done-foroptimism-or-pessimism-okonjo-iweala/ Okonkwo, K. (2015, August 24). Exposed!! India High Commissioner Exposes Diezani’s $15b Shady Oil Deal. Online Nigeria. Accessed on 15/11/2016 at http://news2.onlinenigeria.com/headline/428369-exposed-india-highcommissioner-exposes-diezani%E2%80%99s-14b-shady-oil-deal.html Okpara, J. O. (2011). Corporate Governance in a Developing Economy: Barriers, Issues, and Implications for Firms. Corporate Governance: The international Journal of Business in Society, 11(2), 184-199. Omojuwa (2014, March 17). Sanusi Lamido Sanusi, Con Governor, Central Bank of Nigeria Response to the Allegations in Relation to Suspension. Thisday. Accessed on 14/05/2014 at http://www.thisdaylive.com/articles/full-repor-ofsanusi-lamidos-response-to-frc-allegations/173873/ Omri, W., Becuwe, A., & Mathe, J. C. (2014). Ownership Structure and Innovative Behavior: Testing the Mediatory Role of Board Composition. Journal of Accounting in Emerging Economies, 4(2), 220-239. Onwuemenyi, O. (2012, April 3). NNPC, Nigeria Police Partner on Pipeline Vandalism. Vanguard Newspaper. Accessed on 4/11/2016 at http://www.vanguardngr.com/2012/04/nnpc-nigeria-police-partner-on-pipelinevandalism/ Opeseitan, T. (2014). Court Stops FRC from Probing Sanusi. http://dailyindependentnig.com/2014/05/court-stops-frc-probing-sanusi/ Retrieved on 14/05/2014 Owojori, A. A., Akintoye, I. R., & Adidu, F. A. (2011). The Challenge of Risk Management in Nigerian Banks in the Post Consolidation Era. Journal of Accounting and Taxation, 3(2), 23–31. Oxelheim, L. & Randoy, T. (2003), ‘The Impact of Foreign Membership on Firm Value. Journal of Banking and Finance, 27(12), 2369-2392. Oyejide, T. A., & Soyibo, A. (2001). Corporate Governance in Nigeria. Paper presented at the Conference on Corporate Governance, Accra, Ghana. Oyewande, A. A. (2009). Corporate Social Responsibility of Multinational Corporations in Developing Countries: How far do their Roles and Responsibility Stretch (Doctoral dissertation).

The mediating effect of the quality-differentiated auditors on the relationship between organizational attributes and monitoring mechanisms

相似書籍