Publisher: Centre For Social Science Research, Enugu

Corporate Governance and Accounting Quality: Empirical Investigations From Nigeria

Peter Okoeguale Ibadin (phd.), Eyesan Leslie Dabor
KEYWORDS: Corporate governance, corporate governance variables, quality of accounting report , Nigeria

ABSTRACT:

Quality decision making is based on the quality of information available to investors and other stakeholders. Financial reports published by companies serve as the major means of financial information. The quality of these reports determines the types of decisions investors make. Various and alternate corporate governance variables have been evaluated in the literature. In this study, we incorporated the variables of enterprise risk management(ERMD) and corporate
governance disclosure(CGDC) reports to enhance the robustness of the corporate governance model. By using secondary data from 150 companies in Nigeria, we sought to know the relationship between corporate governance variables and accounting quality, proxied by timeliness. The data were analyzed using the Ordinary Least Square (OLS) of multiple regressions along with the descriptive statistics to obtain the mean, standard deviation, minimum and maximum values. In our findings in 2006 through 2009,results were mixed, Nevertheless, it was suggested that an average of 9 members as the Board Size be encouraged, though the code of corporate governance code is silent on this. This is in addition to having reports on ERMD and CGDC in the annual reports for stakeholders’ information, investment decision and review.



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