尼日利亚审计质量的市场影响：对股东收益和股价可预测性的影响
发布时间：2023-04-21 21:24
股东和投资者被视为所有组织的神经中枢,因为它们既可以确保组织的功能和可持续性,又可以为公司提供资本投入,并确定公司的价值。基于此知识,管理层需要通过质量和可靠的收益报告向他们提供忠实的代表。独立审计师的素质和能力证明了这种保证应是明显的。公司审计流程的质量将隐瞒的错误陈述降低到可理解的保证水平的可能性,这严重影响了报告的收益和投资者对公司股票的信心。但是,操纵收益管理和低质量收益的案例在全球市场上一直在增加,这使股东们对他们的投资前景和当今审计流程的质量产生疑问。因此,在尼日利亚上市的制造公司中,对审计质量对股东收益和股票可预测性影响的实证研究已迫在眉睫。为了填补这一空白,这项工作试图研究审计质量对尼日利亚股东收益和股价可预测性的影响。具体而言,该工作研究了盈余质量的持久性和定价,以及审计质量对股东盈余(以每股收益衡量)和股价可预测性(以每股未来市场价格衡量)的影响。该方法采用事后研究设计。从2009年至2018年之间在尼日利亚证券交易所上市的二十一家制造公司中选择的十一家制造公司的已审计财务报表中收集的数据。审计质量的数据包括审计公司规模,审计师任期和审计公司专业化。收益数据包括资产...
【文章页数】：82 页
【学位级别】：硕士
【文章目录】：
ABSTRACT
摘要
LIST OF ABBREVIATIONS
CHAPTER 1 INTRODUCTION
1.1 Background of the Study
1.2 Statement of the problem
1.3 Research Objectives
1.4 Research Questions
1.5 Scope of the Study
1.6 Significance of the Study
1.6.1 Theoretical Significance
1.6.2 Practical Significance
1.7 Research Innovation
CHAPTER2 LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 The Concept of Audit Quality
2.1.2 Audit Quality Measurements
2.1.2.1 Audit Independence
2.1.2.2 Audit Firm Size
2.1.2.3 Auditor Tenure as the
2.1.2.4 Audit Firm Specialization
2.1.3 Concept of Earnings Quality
2.1.3.1 Earnings Persistence
2.1.3.2 Shareholders’Earnings and Audit Quality
2.1.4 Stock Prices,Audit Quality and Earnings Quality
2.2 Empirical Review
2.3 Theoretical Framework
CHAPTER3 METHODOLOGY
3.1 Research Design
3.2 Population and Sample of the Study
3.3 Sources of Data
3.4 Techniques of Data Analysis
3.5 Model Specification
3.6 Variables Description
CHAPTER4 DATA PRESENTATION AND RESULTS
4.1 Descriptive Statistics
4.2 Correlation Analysis of Variables
4.3 Regression Results/ Test of Hypotheses
4.3.1 Audit independence(ADI)effect on EPS and MPS
4.3.2 Audit firm size(AFS)effect on EPS and MPS
4.3.3 Audit Tenure(ADT)effect on EPS and MPS
4.3.4 Audit Firm Specialization effect on EPS and MPS
ROBUSTNESS TEST
CHAPTER5 CONCLUSION AND RECOMMENDATION
5.1 Conclusion
5.2 Recommendations
REFERENCES
ACKNOWLEDGEMENT
PUBLICATIONS
APPENDIX
本文编号：3796278
【文章页数】：82 页
【学位级别】：硕士
【文章目录】：
ABSTRACT
摘要
LIST OF ABBREVIATIONS
CHAPTER 1 INTRODUCTION
1.1 Background of the Study
1.2 Statement of the problem
1.3 Research Objectives
1.4 Research Questions
1.5 Scope of the Study
1.6 Significance of the Study
1.6.1 Theoretical Significance
1.6.2 Practical Significance
1.7 Research Innovation
CHAPTER2 LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 The Concept of Audit Quality
2.1.2 Audit Quality Measurements
2.1.2.1 Audit Independence
2.1.2.2 Audit Firm Size
2.1.2.3 Auditor Tenure as the
2.1.2.4 Audit Firm Specialization
2.1.3 Concept of Earnings Quality
2.1.3.1 Earnings Persistence
2.1.3.2 Shareholders’Earnings and Audit Quality
2.1.4 Stock Prices,Audit Quality and Earnings Quality
2.2 Empirical Review
2.3 Theoretical Framework
CHAPTER3 METHODOLOGY
3.1 Research Design
3.2 Population and Sample of the Study
3.3 Sources of Data
3.4 Techniques of Data Analysis
3.5 Model Specification
3.6 Variables Description
CHAPTER4 DATA PRESENTATION AND RESULTS
4.1 Descriptive Statistics
4.2 Correlation Analysis of Variables
4.3 Regression Results/ Test of Hypotheses
4.3.1 Audit independence(ADI)effect on EPS and MPS
4.3.2 Audit firm size(AFS)effect on EPS and MPS
4.3.3 Audit Tenure(ADT)effect on EPS and MPS
4.3.4 Audit Firm Specialization effect on EPS and MPS
ROBUSTNESS TEST
CHAPTER5 CONCLUSION AND RECOMMENDATION
5.1 Conclusion
5.2 Recommendations
REFERENCES
ACKNOWLEDGEMENT
PUBLICATIONS
APPENDIX
本文编号：3796278
本文链接：https://www.wllwen.com/qiyeguanlilunwen/3796278.html
