AUDIT ATTRIBUTES AND FINANCIAL REPORTING QUALITY OF NIGERIAN DEPOSIT MONEY BANKS: THE MODERATING EFFECT OF GOING CONCERN by Johnson Kolawole OLOWOOKERE, Fatima Imike MBAH, Bolarinwa Rotimi FERUKE, Blessing Onyi AKINDE

“…Going concern was used as the moderating variable. Auditors’ opinion was used to measure going concern. The outcome of the analysis discovered that going concern (β = 0.878, p > 0.634) at 5% level of significance has a positive but insignificant effect on financial reporting quality whereas going concern (β = 0.052, p < 0.028) at 5% level of significance has a positive and significant effect on audit attributes of deposit money banks in Nigeria. …”
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