2022_An Investigation of Corporate Tax Planning, Audit Quality, Earnings Management and Firm Characteristics on Financial Reporting Fraud of Listed Companies in Nigeria
| Format: | General Document |
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| _version_ | 1860798027271241728 |
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| building | INTELEK Repository |
| collection | Online Access |
| collectionurl | https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 |
| copyright | Copyright©PWB2025 |
| country | Malaysia |
| date | 2022-10-03 |
| format | General Document |
| id | 15544 |
| institution | UniSZA |
| internalnotes | Sila masukkan subject wajib Dissertations, Academic. Terima kasih... |
| originalfilename | 15544_31c005885b6622b.pdf |
| person | Abdullahi Bala Ado |
| recordtype | oai_dc |
| resourceurl | https://intelek.unisza.edu.my/intelek/pages/view.php?ref=15544 |
| sourcemedia | Server storage Scanned document |
| spelling | 15544 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=15544 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 General Document Malaysia Library Staff (Top Management) Library Staff (Management) Library Staff (Support) Terengganu Faculty of Business and Management English application/pdf 1.5 Server storage Scanned document Universiti Sultan Zainal Abidin UniSZA Private Access Universiti Sultan Zainal Abidin SAMBox 2.3.4; modified using iTextSharp™ 5.5.10 ©2000-2016 iText Group NV (AGPL-version) Audit Quality 2022-10-03 15544_31c005885b6622b.pdf 438 Corporate Tax Planning Earnings Management Firm Characteristics Financial Reporting Fraud Tax planning Corporations—Taxation Auditing Forensic accounting Fraud—Nigeria 2022_An Investigation of Corporate Tax Planning, Audit Quality, Earnings Management and Firm Characteristics on Financial Reporting Fraud of Listed Companies in Nigeria Copyright©PWB2025 Financial reporting fraud has been identified as one of the key factors that led to the collapse of several firms globally. In Nigeria, financial reporting fraud leads to several billions of Naira loss of revenue each year. Its effect has a direct consequence on the growth and future value of the firms. The main objective of the study is to examine the direct and indirect relationship between corporate tax planning, audit quality, earnings management and firm characteristics on financial reporting fraud of listed companies in Nigeria. The population of the study comprised all 169 firms listed on the NSE. A total of 84 firms were used as a sample after the study implemented the screening and filtering measures. The study uses secondary sources to extract nonfinancial and financial data from SEC, NSE, Thomson Reuters DataStream and annual reports of companies for nine years from 2010 to 2018. Therefore, panel data of 756 firm-year observations were tested using logistic regression analysis to satisfy the conditions of mediation effect offered by Baron and Kenny and Sobel tests. The analysis was performed based on four phases of the causal effect for mediation. Therefore, each phase constitutes a single research objective. The findings of objective one revealed that capital intensity, audit fee, auditor size, and auditor independence are positively and significantly associated with financial reporting fraud. From the second objective, the result revealed a positive and significant relationship between auditor independence and earnings ability with firm characteristics proxied by profitability. The finding from objective three revealed a positive and significant relationship between profitability and financial reporting fraud, which implied that a higher level of profitability is associated with higher financial reporting fraud. Finally, the fourth objective, which is the mediational model, revealed that profitability partially mediates the relationship between capital intensity, leverage, auditor independence, and earnings ability with financial reporting fraud. Therefore, the findings of this study would be of great value to the prevailing literature and also provide new insights into the corporate tax planning, audit quality and earnings management determinant that could potentially improve the monitoring mechanisms to deter financial reporting fraud. The study advocates that regulators require companies to reveal accounting irregularities to prevent the instances of fraudulent financial transactions going undetected and reduce the occurrence of financial reporting fraud by companies. Abdullahi Bala Ado Dissertations, Academic Sila masukkan subject wajib Dissertations, Academic. Terima kasih... Thesis |
| spellingShingle | 2022_An Investigation of Corporate Tax Planning, Audit Quality, Earnings Management and Firm Characteristics on Financial Reporting Fraud of Listed Companies in Nigeria |
| state | Terengganu |
| subject | Tax planning Corporations—Taxation Auditing Forensic accounting Fraud—Nigeria Dissertations, Academic |
| summary | Financial reporting fraud has been identified as one of the key factors that led to the collapse of several firms globally. In Nigeria, financial reporting fraud leads to several billions of Naira loss of revenue each year. Its effect has a direct consequence on the growth and future value of the firms. The main objective of the study is to examine the direct and indirect relationship between corporate tax planning, audit quality, earnings management and firm characteristics on financial reporting fraud of listed companies in Nigeria. The population of the study comprised all 169 firms listed on the NSE. A total of 84 firms were used as a sample after the study implemented the screening and filtering measures. The study uses secondary sources to extract nonfinancial and financial data from SEC, NSE, Thomson Reuters DataStream and annual reports of companies for nine years from 2010 to 2018. Therefore, panel data of 756 firm-year observations were tested using logistic regression analysis to satisfy the conditions of mediation effect offered by Baron and Kenny and Sobel tests. The analysis was performed based on four phases of the causal effect for mediation. Therefore, each phase constitutes a single research objective. The findings of objective one revealed that capital intensity, audit fee, auditor size, and auditor independence are positively and significantly associated with financial reporting fraud. From the second objective, the result revealed a positive and significant relationship between auditor independence and earnings ability with firm characteristics proxied by profitability. The finding from objective three revealed a positive and significant relationship between profitability and financial reporting fraud, which implied that a higher level of profitability is associated with higher financial reporting fraud. Finally, the fourth objective, which is the mediational model, revealed that profitability partially mediates the relationship between capital intensity, leverage, auditor independence, and earnings ability with financial reporting fraud. Therefore, the findings of this study would be of great value to the prevailing literature and also provide new insights into the corporate tax planning, audit quality and earnings management determinant that could potentially improve the monitoring mechanisms to deter financial reporting fraud. The study advocates that regulators require companies to reveal accounting irregularities to prevent the instances of fraudulent financial transactions going undetected and reduce the occurrence of financial reporting fraud by companies. |
| title | 2022_An Investigation of Corporate Tax Planning, Audit Quality, Earnings Management and Firm Characteristics on Financial Reporting Fraud of Listed Companies in Nigeria |
| title_full | 2022_An Investigation of Corporate Tax Planning, Audit Quality, Earnings Management and Firm Characteristics on Financial Reporting Fraud of Listed Companies in Nigeria |
| title_fullStr | 2022_An Investigation of Corporate Tax Planning, Audit Quality, Earnings Management and Firm Characteristics on Financial Reporting Fraud of Listed Companies in Nigeria |
| title_full_unstemmed | 2022_An Investigation of Corporate Tax Planning, Audit Quality, Earnings Management and Firm Characteristics on Financial Reporting Fraud of Listed Companies in Nigeria |
| title_short | 2022_An Investigation of Corporate Tax Planning, Audit Quality, Earnings Management and Firm Characteristics on Financial Reporting Fraud of Listed Companies in Nigeria |
| title_sort | 2022_an investigation of corporate tax planning, audit quality, earnings management and firm characteristics on financial reporting fraud of listed companies in nigeria |