IFRS AND AUDIT QUALITY: A DISCRETIONARY MODEL APPROACH

IFRS AND AUDIT QUALITY: A DISCRETIONARY MODEL APPROACH

This study examined the relationship between International Financial Reporting Standards (IFRS) and audit quality in Nigeria. With the growing adoption of IFRS, interest has risen about the efficiency of audits regarding accurate financial reporting. To actualize this, we investigated the impact of...

Full description

Saved in:
Bibliographic Details
Main Authors: Eniola Ayisat Sulaiman, Wasiu Ajani Musa, Abubakar Sadiq Kasum
Format: Article
Language:English
Published: Kwara State University, Malete Nigeria 2024-01-01
Series:Malete Journal of Accounting and Finance
Subjects:
International Financial Reporting Standards
Audit Quality
Discretionary Accruals
Discretionary Expenses
The discretionary model
The financial services sector
Online Access:https://majaf.com.ng/index.php/majaf/article/view/118
Tags: Add Tag
No Tags, Be the first to tag this record!

Similar Items

Similar Items