Effect of audit quality on the market value
of listed non financial companies in Nigeria
(Sprache: Englisch)
This study examined the effect of audit quality on the market value of listed non-financial companies in Nigeria. Audit quality was explained by Audit Firm Size (AFS), Audit Experience (AE), Auditor Industry Specialization (AIS), Audit Fees (AF), Audit...
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This study examined the effect of audit quality on the market value of listed non-financial companies in Nigeria. Audit quality was explained by Audit Firm Size (AFS), Audit Experience (AE), Auditor Industry Specialization (AIS), Audit Fees (AF), Audit Tenure (AT) and Audit Opinion (AOP) while market value by market Price per Share (MPS). Expost facto design was adopted for this study.The requisite data were obtained from the audited financial statements of 47 listed non-financial companies for a period of 12 years (2004-2015) giving rise to 564 company-year observations. Multiple linear regression analysis, particularly, the Ordinary Least Squares (OLS) method was used to analyze the data. The results indicated that audit quality has significant positive effect on market value of non-financial companies listed in Nigeria. More specifically, AFS, AIS, AF, AT and AOP have significant positive effect on market value whereas, AE exerts a significant negative effect on market value.
Autoren-Porträt von Patience Ote Ola
Ola, Dr. Patience OtePatience Ote Ola is a young academic with B.Sc, M. Sc and Ph. D in accounting and finance, from Benue State University Makurdi, Nigeria. A dynamic researcher with various articles in renowned journals across the globe and has attended as well as presented various seminar papers in accounting and finance.
Bibliographische Angaben
- Autor: Patience Ote Ola
- 2019, 196 Seiten, Maße: 22 cm, Kartoniert (TB), Englisch
- Verlag: LAP Lambert Academic Publishing
- ISBN-10: 6200479496
- ISBN-13: 9786200479495
Sprache:
Englisch
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