ERIN, Olayinka and OGUNDELE, Iyiola and OGUNDELE, Olaoye (2016) Whistle-Blowing and Quality of Financial Reporting in the Nigeria Banking Sector. In: 3rd International Conference On African Development Issues (CU-ICADI), May 9- May 11 2016, Covenant University, Ota, Nigeria.
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Abstract
This paper examines whistle-blowing and the quality of financial reporting in the Nigerian banking sector. This paper addresses the research question using the big four audit firms (KPMG, PWC, Ernst & Young and Akintola Williams Deloitte) as the respondents for the study to test the research hypothesis. The total sample size of 275 was used for the study. This study uses regression analysis method to investigate the effects of whistle-blowing on the quality of financial reporting in the Nigerian banking sector. The study uses adjusted R2 as a primary metrics for measuring the model specification. The results show that the R square, which is coefficient of determination reveal a high value for all the parameters (KPMG- 72.8%, PWC- 61.2%, Ernst & Young-58.2%, Akintola Williams Deloitte- 64.0%) in explaining the model. The empirical findings show that whistle-blowing adoption has a positive significant relationship on the quality of financial reporting in the Nigerian banking sector. This paper recommends that regulatory authorities should put adequate measures in place to ensure continued compliance from the people saddled with the responsibility to prepare banks’ financial statement.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Whistle-blowing; quality of financial reporting; accountability; nigerian banking sector; transparency |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Education |
| Depositing User: | Mrs Hannah Akinwumi |
| Date Deposited: | 27 Jun 2016 14:50 |
| Last Modified: | 27 Jun 2016 14:50 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/6640 |
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