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...

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Bibliographic Details
Main Author: Abdulmalik O, Salau
Format: Thesis
Language:eng
eng
Published: 2016
Subjects:
Online Access:https://etd.uum.edu.my/7897/1/s95502_01.pdf
https://etd.uum.edu.my/7897/2/s95502_02.pdf
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