Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria

Ishaq Ahmed Mohammed, Ayoib Che-Ahmad and Mazrah Malek

Business and Economic Horizons (BEH), 2018, vol. 14, issue 2, 355-374

Abstract: The purpose of the present study is twofold, to investigate the entrepreneurial intent of the university students, under consideration, and to chalk out with the factors (educational) to be considered for institutional support by the university under study. The Theory of Planned Behavior (TPB) questionnaire along with a separate sixteen items was administered in paper and pencil form only. Overall, 370 responses were collected from male & female both. The Data was analysed by applying correlations, linear and hierarchical regression and exploratory factor analysis (EFA). The results of the study reaffirm the theory of planned behaviour in Saudi context with a significant variance of 43.2 percent in explaining students’ entrepreneurial intent. However, In the present case it is found that Both attitude and perceived behavioral control are the significant predictors of Entrepreneurial intent. While, the subjective norm did not significantly predict the entrepreneurial intent. Moreover, the findings suggest a four steps generic model of institutional educational support for entrepreneurial nurturement to the local community.

Keywords: Shareholders; audit committee; audit quality; financial reporting lag (search for similar items in EconPapers)
JEL-codes: M41 M42 M48 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://academicpublishingplatforms.com/downloads/ ... audit_pp.355-374.pdf (application/pdf)
https://academicpublishingplatforms.com/volume.php?journal=BEH&id=3&number=31 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pdc:jrnbeh:v:14:y:2018:i:2:p:355-374

DOI: 10.15208/beh.2018.26

Access Statistics for this article

Business and Economic Horizons (BEH) is currently edited by Orifjan Namozov, Ph.D.

More articles in Business and Economic Horizons (BEH) from Prague Development Center Contact information at EDIRC.
Bibliographic data for series maintained by Jaroslav Holecek ( this e-mail address is bad, please contact ).