BOARD REPUTATION, ACADEMIC EXPERTISE, POLITICAL AFFILIATION AND FINANCIAL REPORTING QUALITY
 /  BOARD REPUTATION, ACADEMIC EXPERTISE, POLITICAL AFFILIATION AND FINANCIAL REPORTING QUALITY

BOARD REPUTATION, ACADEMIC EXPERTISE, POLITICAL AFFILIATION AND FINANCIAL REPORTING QUALITY

Eyesan Leslie Dabor and Alexander Olawumi Dabor

Abstract

This study critically examined the impact of board reputation, academic expertise, political and affiliation on financial reporting quality. A sample of ten banks was selected employing simple judgmental sampling technique. Ordinary least square multivariate regression was employed to analyse the data collected. Our results show that academic expertise has a positive impact on financial quality while audit independence has a positive impact on financial quality at 5% level of significance. However political affiliation and board reputation do not have significant impact on financial reporting quality. We recommended that the apex bank should mandate all banks to give a quota to academician on their boards.

Journal Article
PDF, 137.2 KB
Creative Commons LicenseCreative Commons license
Accounting, Banking and Finance
Accounting
Board Reputation, Academic Expertise, Political Affiliation and Financial Reporting Quality
Christian Bassey
18th April, 2018
18th April, 2018
http://oer.mciu.edu.ng/wp-content/uploads/2015/04/85DABOR.pdf


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