Corporate Governance Attributes and Audit Report Lag in Nigerian Listed Commercial Bank

A. Olawole
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A. Olawole: Department of Accountancy, Faculty of Business Studies, Rufus Giwa Polytechnic, Owo, Ondo State. Nigeria

International Journal of Research and Innovation in Social Science, 2023, vol. 7, issue 7, 1569-1582

Abstract: This study examined the impact of corporate governance on the audit report lag of 14 listed commercial banks in Nigeria. The study adopted a correlational research design; in addition, the corporate annual reports and websites for 2015-2019 were utilized as the primary sources of secondary data. In testing the research hypotheses and ascertaining the significant effect of the variables, the study utilized the panel estimation technique using the pooled ordinary least square, the fixed and the random effect methods of data analysis. The findings revealed that audit committee size and ownership structures have no significant impact on the audit report lag. The study concluded that solid corporate structure attributes would positively influence corporate governance and the audit report lag. The study recommended that government should make stringent policies and regulations on the audit report lag.

Date: 2023
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