Title: Impact Of Board Diligence And External Auditor On Accounting Disclosure Of Quoted Pharmaceutical Companies In Nigeria
Authors: Dr Henry O. Wobo and SAM, LAWYER OGWE
Volume: 8
Issue: 11
Pages: 122-128
Publication Date: 2024/11/28
Abstract:
: The study investigated the relationship between board diligence and external auditor on accounting disclosures of quoted pharmaceutical companies in Nigeria between the periods of 2013 to 2022. The study adopted both quantitative and ex-post-facto research designs. The method of data collection was secondary data collection, and the econometric approach of Ordinary Least Square (OLS) analysis technique was used to test the level of relationship between the independent and dependent variables and the level of significance in relationships between the variables. The result of the analyses showed that Board Diligence (BDG) and External Auditors (EXA) have a significant positive relationship with the Accounting Disclosure (ACD) levels of quoted pharmaceutical firms in Nigeria. From the findings, the study concluded that board diligence and external auditors would have significant influence in increasing firms' accounting disclosure levels of quoted pharmaceutical firms in Nigeria.