Examines how corporate governance affects audit report quality in Nigerian service firms, indicating significant impacts of governance mechanisms.
Key Points
The aim is to explore the relationship between corporate governance structures and audit report quality in Nigeria's listed service firms from 2015 to 2024.
Ex post facto research design utilized with secondary data from annual reports
Panel Least Squares regression analysis applied to assess the data
Focus on board size, board independence, audit committee characteristics, and ownership structure