EFFECT OF AUDIT COMPLIANCE PARAMETERS ON REGULATORY FILING TIMELINESS OF SOME SELECTED LISTED COMPANIES IN NIGERIA by Maarufah Abdulmalik Mohammed, Ph.D, Samira MohammedAdimoha, Ph.D, Musa Abubakar Abdullahi Faragai, Abdulkarim Musa Mohammed, Ph.D

“…Regulatory filing timeliness is measured by the number of days between the financial year-end and the date the auditor signs the financial statements, while audit compliance parameters are represented by audit firm size, audit tenure, and audit committee size. …”
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EFFECT OF AUDIT QUALITY ATTRIBUTES AND IFRS ADOPTION ON FINANCIAL REPORTING QUALITY OF LISTED MANUFACTURING FIRMS IN NIGERIA by Aisha Chado Muhammad

“…Audit fee (-0.0604 and – 0.0418) and Audit firm size (-0.9163 and -0.0096) have negative correlation and are also statistically not significant to financial reporting quality. …”
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