Regulatory changes, reporting quality and audit fees: the moderating role of firm characteristics
The objective of this study is to investigate the effect of regulatory changes on financial reporting quality and audit fees and to further test whether this effect was moderated by firm characteristics (i.e. abnormal audit fees, political connections and overlapping directorship) in Nigeria. This s...
| 第一著者: | |
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| フォーマット: | 学位論文 |
| 言語: | 英語 英語 |
| 出版事項: |
2016
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| 主題: | |
| オンライン･アクセス: | https://etd.uum.edu.my/7897/1/s95502_01.pdf https://etd.uum.edu.my/7897/2/s95502_02.pdf |