IMPACT OF CORPORATE GOVERNANCE ON ACCOUNTING PRACTICE IN NIGERIA

Oyetade, Martins Adeolu (), Bamidele, Comfort Olaitan () and Oluwatuyi, Christianah Adesola ()
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Oyetade, Martins Adeolu: Department of Accountancy, Postal: Osun State College of Technology, Esa-Oke, Nigeria,, https://www.afarng.org/jfafi/
Bamidele, Comfort Olaitan: Department of Accountancy, Postal: Osun State College of Technology, Esa-Oke, Nigeria,, https://www.afarng.org/jfafi/
Oluwatuyi, Christianah Adesola: Department of Accountancy, Postal: Osun State College of Technology, Esa-Oke, Nigeria, , ,, https://www.afarng.org/jfafi/

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2019, vol. 4, issue 2, 194-210

Abstract: Ineffectiveness of Corporate Governance and substandard Accounting Practice may have increasingly led to the failure of some organizations in Nigeria. Hence, this study examined the link between Corporate Governance and Accounting Practice in Nigeria. Primary data were collected and analysed with the aid of SPSS 24 software. Descriptive statistics, correlation and regression analysis were conducted on the data collected from five different corporate firms in Nigeria. The result revealed there is a positive and significant effect of Board size(BS), Firm size (FS) and Audit Committee Size (ACS) on Accounting Practice. However, Audit Committee Financial Expertise (ACFE) has a negative effect on accounting practice. This study recommends strong accounting expertise and integrity rather than quantity while selecting members of audit committee.

Keywords: Corporate Governance; Audit Committee Size; Board Size; Timeliness of Financial Reports (search for similar items in EconPapers)
Date: 2019
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