Corporate governance, accounting regulation, and financial reporting quality in Nigeria: A proposed framework

Philip Jehu, Mohammad Azhar Ibrahim

Abstract


As accounting continue to draw attention, there is an increase in corporate governance regulation amid concern for financial reporting quality. Most corporate governance studies have not given attention to the combined effect of accounting regulation on financial reporting. This study potentially provides the framework for investigating more governance variables incorporating both internal and external governance mechanism with a regulatory prescription, as it affects financial reporting. The research contributes to the debate on corporate governance and financial reporting process.


Keywords


Financial reporting quality, corporate governance, accounting regulation, board characteristics, audit committee, abnormal accruals

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References


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