Impact of board characteristics on auditor choice by deposit money banks in Nigeria

Simple item page
dc.contributor.authorYahaya, Khadijat
dc.contributor.authorKhairat, Taiwo Ajibola
dc.date.accessioned2021-10-12T10:52:07Z
dc.date.available2021-10-12T10:52:07Z
dc.date.issued2020
dc.description.abstractThe issue of board characteristics has received attention from the auditing profession due to users’ demand for good governance. This study examined how board characteristics affect the selection of auditors by deposit money banks in Nigeria through the use of ex-post facto research design. The study used secondary data collected from annual reports of six selected banks in Nigeria for the period of ten years covering 2008–2017. Panel logistic regression was adopted. Findings revealed that board size had positive and significant relationship with auditor choice (0.758). Board independence and financial leverage exhibited negative but significant relationship with auditor choice (–10.71: –25.69). The study concluded that board size, board independence and financial leverage are important factors in the selection of high quality auditor by banks. It was recommended that independent directors should be allowed to take active part in the day to day activities of the banks to boost their operational efficiency.en_US
dc.identifier.issn2046-8091
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/6576
dc.language.isoenen_US
dc.publisherINDERSCIENCE PUBLISHERSen_US
dc.relation.ispartofseries7;2
dc.subjectauditoren_US
dc.subjectboard sizeen_US
dc.subjectboard independenceen_US
dc.subjectfinancial leverageen_US
dc.subjectdeposit money banksen_US
dc.subjectNigeriaen_US
dc.titleImpact of board characteristics on auditor choice by deposit money banks in Nigeriaen_US
dc.typeArticleen_US

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
Impact of Board.pdf
Size:
256.25 KB
Format:
Adobe Portable Document Format
Description:
Main article
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections