This study examines the effect of external auditor’s independence on accounting quality of Nigerian manufacturing companies. Specifically, the study ascertain the effect of audit fees on discretionary accruals of manufacturing companies and determine the effect of audit firm tenure on discretionary accruals of manufacturing companies. Ex post facto research design was adopted. The population of the study comprise of Consumer Goods manufacturing companies on the Nigerian Stock Exchange NSE . Ordinary Least Square was used to test the relationship between the independent variables and the dependent variable. The empirical results revealed that the study determined the effect of external auditor’s independence on accounting quality of Nigerian manufacturing companies that there is a significant positive effect of audit firm tenure on discretionary accruals of Nigerian manufacturing companies. Also that audit fees has a non significant positive effect on discretionary accruals of Nigerian manufacturing companies. Auditors’ are responsible for certifying the true and fairness of financial statements. The present study investigates the effect of audit firm tenure, Audit fees, audit firm size, and degree of competition on the level of discretionary accruals as surrogate for accounting quality. The results showed mixed findings. Two proxies audit firm tenure and audit firm size showed a significant positive effect while, audit fees and degree of competition showed non significant positive effect. Based on the empirical results above, the study recommended that firms are advised to consider use of industry specialist auditors against the consideration of ‘name’ alone such like the use of Big 4. Ebubechukwu, Jacinta O | Ofurum, Darlington I "External Auditors Independence on Accounting Quality of Nigerian Manufacturing Companies" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-5 , August 2020, URL: https://www.ijtsrd.com/papers/ijtsrd33021.pdf Paper Url :https://www.ijtsrd.com/management/accounting-and-finance/33021/external-auditors-independence-on-accounting-quality-of-nigerian-manufacturing-companies/ebubechukwu-jacinta-o
Effect of Audit Quality on the Financial Performance of Deposit Money Banks i...ijtsrd
This study investigated the effect of audit quality on the financial performance of deposit money banks in Nigeria. The Ex-post Facto research design was adopted. The Judgmental sampling was adopted to selected 14 from the 22 listed Deposit Money Banks on the Nigerian Stock Exchange. The data collected from annual reports and accounts of deposit money banks were analyzed using the simple regression and correlation analyses. Findings f revealed that Audit Committee Size ACSIZ has a positive but insignificant effect on the financial performance of deposit money banks in Nigeria. Audit Committee Independence ACIND and Audit Committee Meetings ACM both have a negative and insignificant effect on the financial performance of quoted deposit money banks in Nigeria while Auditors Size BIG4A has a positive and statistically significant effect on the financial performance of quoted banks in Nigeria. Based on this, the study recommended among others that the management of the deposit money banks in Nigeria should employ the services of one of the big audit firms and where this is not possible, go for an audit firm whose character and integrity is beyond question. Muotolu, Peace Chikwemma | E. O. Nwadialor "Effect of Audit Quality on the Financial Performance of Deposit Money Banks in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-2 , February 2019, URL: https://www.ijtsrd.com/papers/ijtsrd21557.pdf
Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/21557/effect-of-audit-quality-on-the-financial-performance-of-deposit-money-banks-in-nigeria/muotolu-peace-chikwemma
Effect of Audit Quality on the Financial Performance of Deposit Money Banks i...ijtsrd
This study investigated the effect of audit quality on the financial performance of deposit money banks in Nigeria. The Ex-post Facto research design was adopted. The Judgmental sampling was adopted to selected 14 from the 22 listed Deposit Money Banks on the Nigerian Stock Exchange. The data collected from annual reports and accounts of deposit money banks were analyzed using the simple regression and correlation analyses. Findings f revealed that Audit Committee Size ACSIZ has a positive but insignificant effect on the financial performance of deposit money banks in Nigeria. Audit Committee Independence ACIND and Audit Committee Meetings ACM both have a negative and insignificant effect on the financial performance of quoted deposit money banks in Nigeria while Auditors Size BIG4A has a positive and statistically significant effect on the financial performance of quoted banks in Nigeria. Based on this, the study recommended among others that the management of the deposit money banks in Nigeria should employ the services of one of the big audit firms and where this is not possible, go for an audit firm whose character and integrity is beyond question. Muotolu, Peace Chikwemma | E. O. Nwadialor "Effect of Audit Quality on the Financial Performance of Deposit Money Banks in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-2 , February 2019, URL: https://www.ijtsrd.com/papers/ijtsrd21557.pdf
Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/21557/effect-of-audit-quality-on-the-financial-performance-of-deposit-money-banks-in-nigeria/muotolu-peace-chikwemma
International Journal of Engineering Research and Applications (IJERA) is an open access online peer reviewed international journal that publishes research and review articles in the fields of Computer Science, Neural Networks, Electrical Engineering, Software Engineering, Information Technology, Mechanical Engineering, Chemical Engineering, Plastic Engineering, Food Technology, Textile Engineering, Nano Technology & science, Power Electronics, Electronics & Communication Engineering, Computational mathematics, Image processing, Civil Engineering, Structural Engineering, Environmental Engineering, VLSI Testing & Low Power VLSI Design etc.
Effect of Auditor Independence on Audit Quality: A Review of Literatureinventionjournals
Auditor independence and audit quality are two concepts that work inseparably. Many have argued that auditor independence begets audit quality and as such audit quality cannot be different from the system that produces it. This paper reviews literature related to auditor independence and audit quality in order to determine the effect of the former on the latter. The ex post facto research design is employed. Information for this study was obtained from secondary sources to include journals, text books and other internet materials. Based on the review, findings show that there is a strong relationship between auditor independence and audit quality. The review also revealed four threats to auditor independence, which are client importance, non-audit services (NAS), audit tenure, and client’s affiliation with CPA firms. However, some studies indicated a positive relationship while others showed contrary due to the type of study design employed, sample size, data collection instruments and analysis techniques used. Most of the studies on auditor independence and audit quality were centered on one or two of the threats and majorly done outside Nigeria. Even the ones done in Nigeria were focused on the banking sector. This review therefore, recommends that more investigations should be conducted in Nigeria taking into consideration the four major threats revealed and extend to other sectors like manufacturing, transport, media, education etc.
Development and Validation of a Scale for Measuring Internal Auditing Effecti...IJAEMSJORNAL
The purpose of the current study is to develop and validate a multidimensional scale for
measuring internal auditing effectiveness (IAE) in Tunisia. The authors’ methodological approach is based
on both qualitative and quantitative methodologies. The qualitative technique was used to generate scale
items to measure IAE and the quantitative technique was utilised to test and validate the scale. The sample
includes 148 chief internal auditors from Tunisian companies. Data were divided in half. First half was
utilised for exploratory factor analysis (EFA) and the second half of the data were utilised to run
confirmatory factor analysis (CFA). The study found that IAE is a three-dimensional construct (internal
audit process, output of internal audit and impact of internal audit) which is consisted of 16 items. This
reliable and valid scale offers a practical instrument to measure IAE that very interesting to managers and
external auditors.
Intellectual capital: A modern model to measure the value creation in a businessAI Publications
Using a sample of 92 patients, this study looked into the impact of intellectual capital on the efficiency of private hospitals. The researchers used a quantitative approach to assess the effect of Intellectual capital (Human capital, Structural capital, and Relational capital) on long-term competitive advantage in private hospitals in Iraq's Kurdistan region. The research sample was selected using a random sampling method and conducted in various locations across Iraq's Kurdistan province. A total of 110 questionnaires were distributed, but only 92 people correctly completed them. The findings revealed that the most effective relationship with firm success was between human capital as an element of Intellectual capital, while the least effective relationship was between ownership as an element of Intellectual capital. Furthermore, our findings indicate that finance managers should use debts as a last resort in terms of intellectual capital. Finally, our research can be improved by using more controlled variables, a greater sample size, and data from a longer time span in the regression models. Other methods and steps can be used as well.
This study aims to determine the effect of financial distress and disclosure to the going concern of banking
companies listing on Indonesia Stock Exchange. Population of this research is all banking companies
listed in Indonesian Stock Exchange. Sample in this research is 6 banking companies. The analysis method
is logistic regression. The result of the research shows that financial distress has a negative effect on
going-concern opinion, while disclosure negatively affect of going concern opinion on banking company
listing in Indonesian Stock Exchange.
Mergers and Acquisitions in Indian Banking Sector A Case of Bharat Overseas B...ijtsrd
Mergers and Acquisitions MandAs continue to be a significant force in the restructuring of the financial services industry. The Indian Commercial Banking Sector, which has played a pivotal role in the country’s economic development, is currently passing through an exciting and challenging phase. The present research papers studies the impact of MandA on the financial performance of Bharat Overseas Bank and Indian Overseas Bank. The study uses key financial ratios to find the impact of MandA on financial performance of selected banks. Dr. Soniya Gambhir "Mergers and Acquisitions in Indian Banking Sector (A Case of Bharat Overseas Bank and Indian Overseas Bank)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-2 , February 2021, URL: https://www.ijtsrd.com/papers/ijtsrd38415.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/38415/mergers-and-acquisitions-in-indian-banking-sector-a-case-of-bharat-overseas-bank-and-indian-overseas-bank/dr-soniya-gambhir
THE IMPACT OF CAPITAL ADEQUACY RATIO UNDER BASE II ON THE DETERMINANTS OF PRO...IAEME Publication
Risks to a bank are responsible for an adverse impact on the capital andprofitability. The profitability ratios play an important role in deciding the strength ofa bank over the years. The present study has been carried out to observe the impact of
capital adequacy ratio on the profitability ratios of Punjab National Bank during theimplementation period of Basel II. The relationship between the Capital adequacy ratio and profitability ratios has also been explained in the present study. The profitability ratios like Dividend Payout Ratio, Return on Equity have shown decreasing trend during the Basel II period whereas ratios like Return on Capital Employed, Return on asset, Earning per Share and Dividend Payout Ratio have not shown consistent decrease. The correlation and regression analysis show positive relationship between all the profitability ratios and Capital Adequacy ratio except earnings per share. Risks to a bank are responsible for an adverse impact on the capital and profitability. The profitability ratios play an important role in deciding the strength of a bank over the years. The present study has been carried out to observe the impact of capital adequacy ratio on the profitability ratios of Punjab National Bank during the implementation period of Basel II. The relationship between the Capital adequacy ratio and profitability ratios has also been explained in the present study. The profitability ratios like Dividend Payout Ratio, Return on Equity have shown decreasing trend during the Basel II period whereas ratios like Return on Capital Employed, Return on asset, Earning per Share and Dividend Payout Ratio have not shown consistent
decrease.
THE IMPACT OF CAPITAL ADEQUACY RATIO UNDER BASEL II ON THE DETERMINANTS OF PR...IAEME Publication
Risks to a bank are responsible for an adverse impact on the capital and
profitability. The profitability ratios play an important role in deciding the strength of
a bank over the years. The present study has been carried out to observe the impact of
capital adequacy ratio on the profitability ratios of Punjab National Bank during the
implementation period of Basel II. The relationship between the Capital adequacy ratio
and profitability ratios has also been explained in the present study. The profitability
ratios like Dividend Payout Ratio, Return on Equity have shown decreasing trend
during the Basel II period whereas ratios like Return on Capital Employed, Return on
asset, Earning per Share and Dividend Payout Ratio have not shown consistent
decrease.
Determinant of Income Smoothing At Manufacturing Firms Listed On Indonesia St...inventionjournals
This research conducted to analyze the influence of profitability, financial risk (leverage), value of firm, institutional ownership and public ownership on the Income smoothing at Manufacturing firms listed in Indonesia stock exchange (IDX). The data used in this research was secondary data and there was 68 samples taken through purposive sampling technique. The method used in analyzing the relationship between the independent variables and dependent variables was multiple linear regression methods and classical assumption test. These findings simultaneously indicated that profitability, leverage, the value of the firm, institutional ownership and public ownership influence on the income smoothing. The partially results performed that leverage and value of firm influenced positively on income smoothing, while the profitability, institutional ownership, and public ownership influenced negatively on the income smoothing of manufacturing firms listed on the Indonesia Stock Exchange.
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
Audit Firm Rotation and Audit Report Lag in NigeriaIOSR Journals
Audit firm rotation and audit report lag has been a topical issue to regulators, investors, practitioners and the public at large. Hence, this study is designed to determine the relationship between audit firm rotation and audit report lag in Nigeria. Secondary data gathered from the 2011 annual reports of fifty (50) randomly selected companies, quoted on the floor of the Nigerian Stock Exchange (NSE) were employed in the study. The Ordinary Least Square technique (OLS) was used in the analysis of the relationship between the dependent and independent variables. The study reveals that audit fees, year–end and audit firm type all have positive relationship with audit report lag. The research also establishes that audit firm rotation and company size have a negative insignificant relationship with audit report lag.
AUDITOR’S FEES AND AUDIT QUALITY OF DEPOSIT MONEY BANKS IN NIGERIA.pdfOsarenrenAigienohuwa1
The research intensifies effort at determining whether auditor’s independence has any
impact on the audit quality of Nigerian deposit money banks. The study intends to
determine the effect of audit fees on the audit quality of Nigeria deposit money banks.
The study used Ex-Post Facto research design. A total of thirteen (13) deposit money
banks were sampled. Data were taken from the sampled banks' annual reports and
accounts for the years 2010 - 2021. With the help of SPSS version 20.0, simple
regression analysis was conducted to test the assumptions. According to the findings,
audit fees has a direct but insignificant effect on the audit quality of listed Nigerian
deposit money institutions. The researcher therefore recommends that the auditor
should be remunerated on the basis of work experience, qualification, duration of the
audit assignment, and background profile
International Journal of Engineering Research and Applications (IJERA) is an open access online peer reviewed international journal that publishes research and review articles in the fields of Computer Science, Neural Networks, Electrical Engineering, Software Engineering, Information Technology, Mechanical Engineering, Chemical Engineering, Plastic Engineering, Food Technology, Textile Engineering, Nano Technology & science, Power Electronics, Electronics & Communication Engineering, Computational mathematics, Image processing, Civil Engineering, Structural Engineering, Environmental Engineering, VLSI Testing & Low Power VLSI Design etc.
Effect of Auditor Independence on Audit Quality: A Review of Literatureinventionjournals
Auditor independence and audit quality are two concepts that work inseparably. Many have argued that auditor independence begets audit quality and as such audit quality cannot be different from the system that produces it. This paper reviews literature related to auditor independence and audit quality in order to determine the effect of the former on the latter. The ex post facto research design is employed. Information for this study was obtained from secondary sources to include journals, text books and other internet materials. Based on the review, findings show that there is a strong relationship between auditor independence and audit quality. The review also revealed four threats to auditor independence, which are client importance, non-audit services (NAS), audit tenure, and client’s affiliation with CPA firms. However, some studies indicated a positive relationship while others showed contrary due to the type of study design employed, sample size, data collection instruments and analysis techniques used. Most of the studies on auditor independence and audit quality were centered on one or two of the threats and majorly done outside Nigeria. Even the ones done in Nigeria were focused on the banking sector. This review therefore, recommends that more investigations should be conducted in Nigeria taking into consideration the four major threats revealed and extend to other sectors like manufacturing, transport, media, education etc.
Development and Validation of a Scale for Measuring Internal Auditing Effecti...IJAEMSJORNAL
The purpose of the current study is to develop and validate a multidimensional scale for
measuring internal auditing effectiveness (IAE) in Tunisia. The authors’ methodological approach is based
on both qualitative and quantitative methodologies. The qualitative technique was used to generate scale
items to measure IAE and the quantitative technique was utilised to test and validate the scale. The sample
includes 148 chief internal auditors from Tunisian companies. Data were divided in half. First half was
utilised for exploratory factor analysis (EFA) and the second half of the data were utilised to run
confirmatory factor analysis (CFA). The study found that IAE is a three-dimensional construct (internal
audit process, output of internal audit and impact of internal audit) which is consisted of 16 items. This
reliable and valid scale offers a practical instrument to measure IAE that very interesting to managers and
external auditors.
Intellectual capital: A modern model to measure the value creation in a businessAI Publications
Using a sample of 92 patients, this study looked into the impact of intellectual capital on the efficiency of private hospitals. The researchers used a quantitative approach to assess the effect of Intellectual capital (Human capital, Structural capital, and Relational capital) on long-term competitive advantage in private hospitals in Iraq's Kurdistan region. The research sample was selected using a random sampling method and conducted in various locations across Iraq's Kurdistan province. A total of 110 questionnaires were distributed, but only 92 people correctly completed them. The findings revealed that the most effective relationship with firm success was between human capital as an element of Intellectual capital, while the least effective relationship was between ownership as an element of Intellectual capital. Furthermore, our findings indicate that finance managers should use debts as a last resort in terms of intellectual capital. Finally, our research can be improved by using more controlled variables, a greater sample size, and data from a longer time span in the regression models. Other methods and steps can be used as well.
This study aims to determine the effect of financial distress and disclosure to the going concern of banking
companies listing on Indonesia Stock Exchange. Population of this research is all banking companies
listed in Indonesian Stock Exchange. Sample in this research is 6 banking companies. The analysis method
is logistic regression. The result of the research shows that financial distress has a negative effect on
going-concern opinion, while disclosure negatively affect of going concern opinion on banking company
listing in Indonesian Stock Exchange.
Mergers and Acquisitions in Indian Banking Sector A Case of Bharat Overseas B...ijtsrd
Mergers and Acquisitions MandAs continue to be a significant force in the restructuring of the financial services industry. The Indian Commercial Banking Sector, which has played a pivotal role in the country’s economic development, is currently passing through an exciting and challenging phase. The present research papers studies the impact of MandA on the financial performance of Bharat Overseas Bank and Indian Overseas Bank. The study uses key financial ratios to find the impact of MandA on financial performance of selected banks. Dr. Soniya Gambhir "Mergers and Acquisitions in Indian Banking Sector (A Case of Bharat Overseas Bank and Indian Overseas Bank)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-2 , February 2021, URL: https://www.ijtsrd.com/papers/ijtsrd38415.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/38415/mergers-and-acquisitions-in-indian-banking-sector-a-case-of-bharat-overseas-bank-and-indian-overseas-bank/dr-soniya-gambhir
THE IMPACT OF CAPITAL ADEQUACY RATIO UNDER BASE II ON THE DETERMINANTS OF PRO...IAEME Publication
Risks to a bank are responsible for an adverse impact on the capital andprofitability. The profitability ratios play an important role in deciding the strength ofa bank over the years. The present study has been carried out to observe the impact of
capital adequacy ratio on the profitability ratios of Punjab National Bank during theimplementation period of Basel II. The relationship between the Capital adequacy ratio and profitability ratios has also been explained in the present study. The profitability ratios like Dividend Payout Ratio, Return on Equity have shown decreasing trend during the Basel II period whereas ratios like Return on Capital Employed, Return on asset, Earning per Share and Dividend Payout Ratio have not shown consistent decrease. The correlation and regression analysis show positive relationship between all the profitability ratios and Capital Adequacy ratio except earnings per share. Risks to a bank are responsible for an adverse impact on the capital and profitability. The profitability ratios play an important role in deciding the strength of a bank over the years. The present study has been carried out to observe the impact of capital adequacy ratio on the profitability ratios of Punjab National Bank during the implementation period of Basel II. The relationship between the Capital adequacy ratio and profitability ratios has also been explained in the present study. The profitability ratios like Dividend Payout Ratio, Return on Equity have shown decreasing trend during the Basel II period whereas ratios like Return on Capital Employed, Return on asset, Earning per Share and Dividend Payout Ratio have not shown consistent
decrease.
THE IMPACT OF CAPITAL ADEQUACY RATIO UNDER BASEL II ON THE DETERMINANTS OF PR...IAEME Publication
Risks to a bank are responsible for an adverse impact on the capital and
profitability. The profitability ratios play an important role in deciding the strength of
a bank over the years. The present study has been carried out to observe the impact of
capital adequacy ratio on the profitability ratios of Punjab National Bank during the
implementation period of Basel II. The relationship between the Capital adequacy ratio
and profitability ratios has also been explained in the present study. The profitability
ratios like Dividend Payout Ratio, Return on Equity have shown decreasing trend
during the Basel II period whereas ratios like Return on Capital Employed, Return on
asset, Earning per Share and Dividend Payout Ratio have not shown consistent
decrease.
Determinant of Income Smoothing At Manufacturing Firms Listed On Indonesia St...inventionjournals
This research conducted to analyze the influence of profitability, financial risk (leverage), value of firm, institutional ownership and public ownership on the Income smoothing at Manufacturing firms listed in Indonesia stock exchange (IDX). The data used in this research was secondary data and there was 68 samples taken through purposive sampling technique. The method used in analyzing the relationship between the independent variables and dependent variables was multiple linear regression methods and classical assumption test. These findings simultaneously indicated that profitability, leverage, the value of the firm, institutional ownership and public ownership influence on the income smoothing. The partially results performed that leverage and value of firm influenced positively on income smoothing, while the profitability, institutional ownership, and public ownership influenced negatively on the income smoothing of manufacturing firms listed on the Indonesia Stock Exchange.
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
Audit Firm Rotation and Audit Report Lag in NigeriaIOSR Journals
Audit firm rotation and audit report lag has been a topical issue to regulators, investors, practitioners and the public at large. Hence, this study is designed to determine the relationship between audit firm rotation and audit report lag in Nigeria. Secondary data gathered from the 2011 annual reports of fifty (50) randomly selected companies, quoted on the floor of the Nigerian Stock Exchange (NSE) were employed in the study. The Ordinary Least Square technique (OLS) was used in the analysis of the relationship between the dependent and independent variables. The study reveals that audit fees, year–end and audit firm type all have positive relationship with audit report lag. The research also establishes that audit firm rotation and company size have a negative insignificant relationship with audit report lag.
AUDITOR’S FEES AND AUDIT QUALITY OF DEPOSIT MONEY BANKS IN NIGERIA.pdfOsarenrenAigienohuwa1
The research intensifies effort at determining whether auditor’s independence has any
impact on the audit quality of Nigerian deposit money banks. The study intends to
determine the effect of audit fees on the audit quality of Nigeria deposit money banks.
The study used Ex-Post Facto research design. A total of thirteen (13) deposit money
banks were sampled. Data were taken from the sampled banks' annual reports and
accounts for the years 2010 - 2021. With the help of SPSS version 20.0, simple
regression analysis was conducted to test the assumptions. According to the findings,
audit fees has a direct but insignificant effect on the audit quality of listed Nigerian
deposit money institutions. The researcher therefore recommends that the auditor
should be remunerated on the basis of work experience, qualification, duration of the
audit assignment, and background profile
Appraisal of Audit Independence on Reliance of Financial Report of a Selected...ijtsrd
This study thereby determined the auditor's independence on financial statements of Nigerian hospitals. Specifically, the study intended to determines the effect of tenure of an audit firm on reliability of financial reporting of general hospital, Awka and ascertain the effect of audit fees on reliability of financial reporting of general hospital, Awka. Survey research was adopted for this study. Survey and descriptive research design were adopted. The population of the study consist 127 staff of General hospital, Awka. A sample size of 96 was obtained from a population of 127 Staff using Taro Yamane's formula. From the analysis of data collected, the result revealed that the tenure of an audit firm and audit fees have significant effect on reliability of financial reporting of general hospital. The external auditor's fees should be determined by office of the Auditor General for the concerned state rather than by the hospital management being audited in order to guarantee independence of the auditor in question, also that the tenure of audit firms should always be regulated to avoid too much familiarity. Dim Chinwe E "Appraisal of Audit Independence on Reliance of Financial Report of a Selected Hospital in Awka" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-5 , August 2019, URL: https://www.ijtsrd.com/papers/ijtsrd26803.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/26803/appraisal-of-audit-independence-on-reliance-of-financial-report-of-a-selected-hospital-in-awka/dim-chinwe-e
Determinants of Client Characteristics and Financial Performance of Deposit M...ijtsrd
This study examined the effect determinants of client characteristics on financial performance of deposit money banks in Nigeria. Client fee and client size proxies for client characteristic and return on assets for measure of financial performance. The ex post facto research design was adopted for this study. Data were drawn from the annual report and accounts of fifteen 15 deposit money banks in Nigerian covering a period of ten 10 years from 2011 to 2020. Data extracted were analysis and tested with multiple regression analysis. The results show that client fee and client size has a negative effect on return on assets of deposit money banks in Nigeria, and these effects were not statistically significant at 5 level of significance. Based on the findings of this study, it recommended amount others that the shareholders should consider the complexity of clients’ businesses especially oil and gas businesses when fixing the audit fees for the fact that those complex businesses are more difficult to audit. Okerekeoti, Chinedu U. "Determinants of Client Characteristics and Financial Performance of Deposit Money Banks in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-3 , April 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49819.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49819/determinants-of-client-characteristics-and-financial-performance-of-deposit-money-banks-in-nigeria/okerekeoti-chinedu-u
Effect of Corporate Governance on Profitability of Quoted Manufacturing Compa...YogeshIJTSRD
The study determined the extent corporate governance affect profitability of quoted manufacturing companies in Nigeria using board size, board independence, directors’ shares and profit margin of quoted manufacturing companies in Nigeria. Only secondary data was used for the successful execution of this research work. Three hypotheses were formulated for this study while data extracted through the financial statement was tested with the Regression statistical tool using the E view 9. The outcome of the analyses carried out showed that board size has negative but significant effect on net profit margin of manufacturing companies quoted on the Nigeria Stock Exchange. It is therefore recommended that board size should be relative to the firm’s business need, scope and complexity. Since no two firms are exactly alike in all ramifications, it is important that an appropriate size be understood to be a function of each firm’s circumstances. Setting arbitrary board size benchmarks will therefore be counterproductive. Okoye, Pius V. C. | Ugwu, Scholastica C. "Effect of Corporate Governance on Profitability of Quoted Manufacturing Companies in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd44953.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/44953/effect-of-corporate-governance-on-profitability-of-quoted-manufacturing-companies-in-nigeria/okoye-pius-v-c
Corporate Governance An Empirical Study on Tax Avoidance of Consumer Goods Fi...ijtsrd
This study delved the relationship between commercial governance and duty avoidance of quoted consumer goods manufacturing enterprises in Nigeria. Specifically, the study sought to examine the effect of board independence and CEO duality on effective duty rate. The study espoused the Ex Post Facto exploration design. The population comprised of all quoted consumer goods manufacturing enterprises on the Nigerian Stock Exchange NSE from 2010 to 2020. The sample was intentionally drawn from all the consumer goods manufacturing enterprises of the NSE. Data were attained from periodic reports and accounts of the quoted companies. The study used both descriptive and deducible statistics to assay the data. The suppositions were tested using Retrogression analysis fashion with aid ofE view9.0. From the analysis, the study set up that board independence has positive effect on effective duty rate of quoted consumer goods manufacturing enterprises, and this effect isnt statistically significant, also CEO duality has a negative effect on effective duty rate of quoted consumer goods manufacturing enterprises, but this effect is statistically significant. The study thus recommended among others that Moderate board sizes Since an exorbitantly large board size may not ameliorate the effectiveness of opinions, the establishment should maintain optimum board size position and not exceed the sufficient number necessary to drive the company through its vision. Echekoba Felix Nwolisa | Patrick Amechi. Mbanefo | Ubesie Cyril Madubuko "Corporate Governance: An Empirical Study on Tax Avoidance of Consumer Goods Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-3 , June 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd56304.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/56304/corporate-governance-an-empirical-study-on-tax-avoidance-of-consumer-goods-firms-in-nigeria/echekoba-felix-nwolisa
Determinants of Audit Fees: Evidence from Pharmaceutical and Chemical Industr...ijtsrd
The main objective of this study is to find out the factors that determine the audit fees in the listed pharmaceuticals and chemicals companies of Bangladesh. The study is conducted on 21 listed companies in the pharmaceuticals and chemicals industry during the period of 2015 to 2018. Client characteristics client size, leverage and return on assets , client's governance structure independent directors and audit committee and firm ranking are taken as the proxy variables of the determinants of audit fees. The study has found that client size, leverage and firm ranking have positive and significant impact on audit fees of the sample firm. On the other hand the proportion of independent directors in the board has a negative and significant impact on audit fees. However, the study did not find any significant association between audit fees and return on assets. It is suggested that policymakers should include more independent directors in the board for ensuring better governance to reduce the external audit fees. Besides, in case of maintaining obligatory audit committee, companies should consider the efficiency and effectiveness of the committee. Md. Noor Hossain | Raihan Sobhan "Determinants of Audit Fees: Evidence from Pharmaceutical and Chemical Industry of Bangladesh" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-1 , December 2019, URL: https://www.ijtsrd.com/papers/ijtsrd29656.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/29656/determinants-of-audit-fees-evidence-from-pharmaceutical-and-chemical-industry-of-bangladesh/md-noor-hossain
International Journal of Business and Management Invention (IJBMI) inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
The Role of External Auditing in Reducing Creative Accounting PracticesIJAEMSJORNAL
Concerning the auditor's independence, the ongoing debate in the literature is about how to balance the obligations and requirements faced by the auditor in the course of his audit duties with the related provision in place that authorizes additional non-audit services to be provided to the audited clients. Facing the audit profession today, ethical violations that have reduced the audit results in the aftermath of recent financial scandals, where it has already been proven that the world's leading auditing firms were involved in the financial corruption scandals, are the primary challenges auditors will face. The current study aimed to examine external auditingas a determining factor in influencing creative cost accounting. For this reason, the researchers used three different dimensions of external auditing to enable the study to measure creative cost accounting, first type of external auditing was general standard, second type of external auditing was fieldwork standard, third type of external auditing was reporting standard. The study consists of three independent variables (general standard, fieldwork standard, and reporting standard) and creative cost accounting as dependent variable. The present research applied quantitative research method via adapting questionnaire from academic sources. A random sampling technique was used, where all participants had equal chances of being selected for the sample. The researchers distributed 130 questionnaires, only 125 questionnaires were received and from 125 questionnaires only 117 questionnaires were completed properly. The findings showed that general standard has significant positive influence on creative cost accounting at 5% level. The results show that fieldwork standard has significant positive influence on creative cost accounting at 5% level. The results show that reporting standard has significant positive influence on creative cost accounting at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (.711, .671, .736, .644, and .723 respectively) indicating the ability of the models explaining the variation of creative cost accounting due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
Effect of Corporate Governance Committees and Financial Performance of Health...ijtsrd
This study examined empirically corporate governance committees and financial performance of healthcare companies. The independent variables are remuneration committees and nomination committees and independent variable was proxied with return on equity. The study used Ex Post Facto research design. Regression analysis was employed to test the hypotheses. The result showed that remuneration committee has a negative effect on return on assets, and this effect was not statistically significant at 5 level of significance. While nomination committee has a positive effect on return on assets, and this effect was statistically significant at 5 level of significance. It was suggested that the remuneration committee ensure that the appointed board members have an appropriate balance of skills to successfully discharge their duties. Unamma, Amaka Nkiru | Nwachukwu Raphael "Effect of Corporate Governance Committees and Financial Performance of Healthcare Companies in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-4, August 2023, URL: https://www.ijtsrd.com/papers/ijtsrd59782.pdf Paper Url:https://www.ijtsrd.com/management/accounting-and-finance/59782/effect-of-corporate-governance-committees-and-financial-performance-of-healthcare-companies-in-nigeria/unamma-amaka-nkiru
Post privatization Corporate Governance and the challenges of working capital...inventionjournals
The paper examines the impact of Corporate Governance on liquidity ratio of Ashaka Cement Company. The variables studied were activity ratio as dependent variables and Corporate Governance proxies as independent variables. Data was collected from the secondary sources, and the statistical tools employed in the Methodology were; Performance Trend Analysis and OLS regression. Trend Analysis result suggests that, liquidity ratio was higher pre privatization periods. Inferential Statistics Result suggests that, minority ownership, board size and privatization have positive and significant impact on liquidity ratio of Ashaka Cement Company, while, Total Market Value of Shares and percentage of non executive directors have negative and significant impact on liquidity ratio of Ashaka Cement Company. However, workforce has positive and insignificant impact on liquidity ratio. The study concludes that, corporate governance has significant impact on liquidity ratio of Ashaka Cement Company. However, unfavourable macroeconomic environment militated against its efficiency. The study recommends that, Nigerian government should ensure favorable macroeconomic environment, Foreign Investors should secure global cement market opportunities to justify investment and enhance companies’ earnings The findings may useful to corporate stakeholders and government policy makers
Similar to External Auditors Independence on Accounting Quality of Nigerian Manufacturing Companies (20)
‘Six Sigma Technique’ A Journey Through its Implementationijtsrd
The manufacturing industries all over the world are facing tough challenges for growth, development and sustainability in today’s competitive environment. They have to achieve apex position by adapting with the global competitive environment by delivering goods and services at low cost, prime quality and better price to increase wealth and consumer satisfaction. Cost Management ensures profit, growth and sustainability of the business with implementation of Continuous Improvement Technique like Six Sigma. This leads to optimize Business performance. The method drives for customer satisfaction, low variation, reduction in waste and cycle time resulting into a competitive advantage over other industries which did not implement it. The main objective of this paper ‘Six Sigma Technique A Journey Through Its Implementation’ is to conceptualize the effectiveness of Six Sigma Technique through the journey of its implementation. Aditi Sunilkumar Ghosalkar "‘Six Sigma Technique’: A Journey Through its Implementation" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64546.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64546/‘six-sigma-technique’-a-journey-through-its-implementation/aditi-sunilkumar-ghosalkar
Edge Computing in Space Enhancing Data Processing and Communication for Space...ijtsrd
Edge computing, a paradigm that involves processing data closer to its source, has gained significant attention for its potential to revolutionize data processing and communication in space missions. With the increasing complexity and data volume generated by modern space missions, traditional centralized computing approaches face challenges related to latency, bandwidth, and security. Edge computing in space, involving on board processing and analysis of data, offers promising solutions to these challenges. This paper explores the concept of edge computing in space, its benefits, applications, and future prospects in enhancing space missions. Manish Verma "Edge Computing in Space: Enhancing Data Processing and Communication for Space Missions" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64541.pdf Paper Url: https://www.ijtsrd.com/computer-science/artificial-intelligence/64541/edge-computing-in-space-enhancing-data-processing-and-communication-for-space-missions/manish-verma
Dynamics of Communal Politics in 21st Century India Challenges and Prospectsijtsrd
Communal politics in India has evolved through centuries, weaving a complex tapestry shaped by historical legacies, colonial influences, and contemporary socio political transformations. This research comprehensively examines the dynamics of communal politics in 21st century India, emphasizing its historical roots, socio political dynamics, economic implications, challenges, and prospects for mitigation. The historical perspective unravels the intricate interplay of religious identities and power dynamics from ancient civilizations to the impact of colonial rule, providing insights into the evolution of communalism. The socio political dynamics section delves into the contemporary manifestations, exploring the roles of identity politics, socio economic disparities, and globalization. The economic implications section highlights how communal politics intersects with economic issues, perpetuating disparities and influencing resource allocation. Challenges posed by communal politics are scrutinized, revealing multifaceted issues ranging from social fragmentation to threats against democratic values. The prospects for mitigation present a multifaceted approach, incorporating policy interventions, community engagement, and educational initiatives. The paper conducts a comparative analysis with international examples, identifying common patterns such as identity politics and economic disparities. It also examines unique challenges, emphasizing Indias diverse religious landscape, historical legacy, and secular framework. Lessons for effective strategies are drawn from international experiences, offering insights into inclusive policies, interfaith dialogue, media regulation, and global cooperation. By scrutinizing historical epochs, contemporary dynamics, economic implications, and international comparisons, this research provides a comprehensive understanding of communal politics in India. The proposed strategies for mitigation underscore the importance of a holistic approach to foster social harmony, inclusivity, and democratic values. Rose Hossain "Dynamics of Communal Politics in 21st Century India: Challenges and Prospects" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64528.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/history/64528/dynamics-of-communal-politics-in-21st-century-india-challenges-and-prospects/rose-hossain
Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in...ijtsrd
Background and Objective Telehealth has become a well known tool for the delivery of health care in Saudi Arabia, and the perspective and knowledge of healthcare providers are influential in the implementation, adoption and advancement of the method. This systematic review was conducted to examine the current literature base regarding telehealth and the related healthcare professional perspective and knowledge in the Kingdom of Saudi Arabia. Materials and Methods This systematic review was conducted by searching 7 databases including, MEDLINE, CINHAL, Web of Science, Scopus, PubMed, PsycINFO, and ProQuest Central. Studies on healthcare practitioners telehealth knowledge and perspectives published in English in Saudi Arabia from 2000 to 2023 were included. Boland directed this comprehensive review. The researchers examined each connected study using the AXIS tool, which evaluates cross sectional systematic reviews. Narrative synthesis was used to summarise and convey the data. Results Out of 1840 search results, 10 studies were included. Positive outlook and limited knowledge among providers were seen across trials. Healthcare professionals like telehealth for its ability to improve quality, access, and delivery, save time and money, and be successful. Age, gender, occupation, and work experience also affect health workers knowledge. In Saudi Arabia, healthcare professionals face inadequate expert assistance, patient privacy, internet connection concerns, lack of training courses, lack of telehealth understanding, and high costs while performing telemedicine. Conclusions Healthcare practitioners telehealth perceptions and knowledge were examined in this systematic study. Its collection of concerned experts different personal attitudes and expertise would help enhance telehealths implementation in Saudi Arabia, develop its healthcare delivery alternative, and eliminate frequent problems. Badriah Mousa I Mulayhi | Dr. Jomin George | Judy Jenkins "Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in Saudi Arabia: A Systematic Review" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64535.pdf Paper Url: https://www.ijtsrd.com/medicine/other/64535/assess-perspective-and-knowledge-of-healthcare-providers-towards-elehealth-in-saudi-arabia-a-systematic-review/badriah-mousa-i-mulayhi
The Impact of Digital Media on the Decentralization of Power and the Erosion ...ijtsrd
The impact of digital media on the distribution of power and the weakening of traditional gatekeepers has gained considerable attention in recent years. The adoption of digital technologies and the internet has resulted in declining influence and power for traditional gatekeepers such as publishing houses and news organizations. Simultaneously, digital media has facilitated the emergence of new voices and players in the media industry. Digital medias impact on power decentralization and gatekeeper erosion is visible in several ways. One significant aspect is the democratization of information, which enables anyone with an internet connection to publish and share content globally, leading to citizen journalism and bypassing traditional gatekeepers. Another aspect is the disruption of conventional media industry business models, as traditional organizations struggle to adjust to the decrease in advertising revenue and the rise of digital platforms. Alternative business models, such as subscription models and crowdfunding, have become more prevalent, leading to the emergence of new players. Overall, the impact of digital media on the distribution of power and the weakening of traditional gatekeepers has brought about significant changes in the media landscape and the way information is shared. Further research is required to fully comprehend the implications of these changes and their impact on society. Dr. Kusum Lata "The Impact of Digital Media on the Decentralization of Power and the Erosion of Traditional Gatekeepers" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64544.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/political-science/64544/the-impact-of-digital-media-on-the-decentralization-of-power-and-the-erosion-of-traditional-gatekeepers/dr-kusum-lata
Online Voices, Offline Impact Ambedkars Ideals and Socio Political Inclusion ...ijtsrd
This research investigates the nexus between online discussions on Dr. B.R. Ambedkars ideals and their impact on social inclusion among college students in Gurugram, Haryana. Surveying 240 students from 12 government colleges, findings indicate that 65 actively engage in online discussions, with 80 demonstrating moderate to high awareness of Ambedkars ideals. Statistically significant correlations reveal that higher online engagement correlates with increased awareness p 0.05 and perceived social inclusion. Variations across colleges and a notable effect of college type on perceived social inclusion highlight the influence of contextual factors. Furthermore, the intersectional analysis underscores nuanced differences based on gender, caste, and socio economic status. Dr. Kusum Lata "Online Voices, Offline Impact: Ambedkar's Ideals and Socio-Political Inclusion - A Study of Gurugram District" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64543.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/political-science/64543/online-voices-offline-impact-ambedkars-ideals-and-sociopolitical-inclusion--a-study-of-gurugram-district/dr-kusum-lata
Problems and Challenges of Agro Entreprenurship A Studyijtsrd
Noting calls for contextualizing Agro entrepreneurs problems and challenges of the agro entrepreneurs and for greater attention to the Role of entrepreneurs in agro entrepreneurship research, we conduct a systematic literature review of extent research in agriculture entrepreneurship to overcome the study objectives of complications of agro entrepreneurs through various factors, Development of agriculture products is a key factor for the overall economic growth of agro entrepreneurs Agro Entrepreneurs produces firsthand large scale employment, utilizes the labor and natural resources, This research outlines the problems of Weather and Soil Erosions, Market price fluctuation, stimulates labor cost problems, reduces concentration of Price volatility, Dependency on Intermediaries, induces Limited Bargaining Power, and Storage and Transportation Costs. This paper mainly devoted to highlight Problems and challenges faced for the sustainable of Agro Entrepreneurs in India. Vinay Prasad B "Problems and Challenges of Agro Entreprenurship - A Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64540.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64540/problems-and-challenges-of-agro-entreprenurship--a-study/vinay-prasad-b
Comparative Analysis of Total Corporate Disclosure of Selected IT Companies o...ijtsrd
Disclosure is a process through which a business enterprise communicates with external parties. A corporate disclosure is communication of financial and non financial information of the activities of a business enterprise to the interested entities. Corporate disclosure is done through publishing annual reports. So corporate disclosure through annual reports plays a vital role in the life of all the companies and provides valuable information to investors. The basic objectives of corporate disclosure is to give a true and fair view of companies to the parties related either directly or indirectly like owner, government, creditors, shareholders etc. in the companies act, provisions have been made about mandatory and voluntary disclosure. The IT sector in India is rapidly growing, the trend to invest in the IT sector is rising and employment opportunities in IT sectors are also increasing. Therefore the IT sector is expected to have fair, full and adequate disclosure of all information. Unfair and incomplete disclosure may adversely affect the entire economy. A research study on disclosure practices of IT companies could play an important role in this regard. Hence, the present research study has been done to study and review comparative analysis of total corporate disclosure of selected IT companies of India and to put forward overall findings and suggestions with a view to increase disclosure score of these companies. The researcher hopes that the present research study will be helpful to all selected Companies for improving level of corporate disclosure through annual reports as well as the government, creditors, investors, all business organizations and upcoming researcher for comparative analyses of level of corporate disclosure with special reference to selected IT companies. Dr. Vaibhavi D. Thaker "Comparative Analysis of Total Corporate Disclosure of Selected IT Companies of India" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64539.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64539/comparative-analysis-of-total-corporate-disclosure-of-selected-it-companies-of-india/dr-vaibhavi-d-thaker
The Impact of Educational Background and Professional Training on Human Right...ijtsrd
This study investigated the impact of educational background and professional training on human rights awareness among secondary school teachers in the Marathwada region of Maharashtra, India. The key findings reveal that higher levels of education, particularly a master’s degree, and fields of study related to education, humanities, or social sciences are associated with greater human rights awareness among teachers. Additionally, both pre service teacher training and in service professional development programs focused on human rights education significantly enhance teacher’s knowledge, skills, and competencies in promoting human rights principles in their classrooms. Baig Ameer Bee Mirza Abdul Aziz | Dr. Syed Azaz Ali Amjad Ali "The Impact of Educational Background and Professional Training on Human Rights Awareness among Secondary School Teachers" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64529.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/64529/the-impact-of-educational-background-and-professional-training-on-human-rights-awareness-among-secondary-school-teachers/baig-ameer-bee-mirza-abdul-aziz
A Study on the Effective Teaching Learning Process in English Curriculum at t...ijtsrd
“One Language sets you in a corridor for life. Two languages open every door along the way” Frank Smith English as a foreign language or as a second language has been ruling in India since the period of Lord Macaulay. But the question is how much we teach or learn English properly in our culture. Is there any scope to use English as a language rather than a subject How much we learn or teach English without any interference of mother language specially in the classroom teaching learning scenario in West Bengal By considering all these issues the researcher has attempted in this article to focus on the effective teaching learning process comparing to other traditional strategies in the field of English curriculum at the secondary level to investigate whether they fulfill the present teaching learning requirements or not by examining the validity of the present curriculum of English. The purpose of this study is to focus on the effectiveness of the systematic, scientific, sequential and logical transaction of the course between the teachers and the learners in the perspective of the 5Es programme that is engage, explore, explain, extend and evaluate. Sanchali Mondal | Santinath Sarkar "A Study on the Effective Teaching Learning Process in English Curriculum at the Secondary Level of West Bengal" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd62412.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/62412/a-study-on-the-effective-teaching-learning-process-in-english-curriculum-at-the-secondary-level-of-west-bengal/sanchali-mondal
The Role of Mentoring and Its Influence on the Effectiveness of the Teaching ...ijtsrd
This paper reports on a study which was conducted to investigate the role of mentoring and its influence on the effectiveness of the teaching of Physics in secondary schools in the South West Region of Cameroon. The study adopted the convergent parallel mixed methods design, focusing on respondents in secondary schools in the South West Region of Cameroon. Both quantitative and qualitative data were collected, analysed separately, and the results were compared to see if the findings confirm or disconfirm each other. The quantitative analysis found that majority of the respondents 72 of Physics teachers affirmed that they had more experienced colleagues as mentors to help build their confidence, improve their teaching, and help them improve their effectiveness and efficiency in guiding learners’ achievements. Only 28 of the respondents disagreed with these statements. With majority respondents 72 agreeing with the statements, it implies that in most secondary schools, experienced Physics teachers act as mentors to build teachers’ confidence in teaching and improving students’ learning. The interview qualitative data analysis summarized how secondary school Principals use meetings with mentors and mentees to promote mentorship in the school milieu. This has helped strengthen teachers’ classroom practices in secondary schools in the South West Region of Cameroon. With the results confirming each other, the study recommends that mentoring should focus on helping teachers employ social interactions and instructional practices feedback and clarity in teaching that have direct measurable impact on students’ learning achievements. Andrew Ngeim Sumba | Frederick Ebot Ashu | Peter Agborbechem Tambi "The Role of Mentoring and Its Influence on the Effectiveness of the Teaching of Physics in Secondary Schools in the South West Region of Cameroon" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64524.pdf Paper Url: https://www.ijtsrd.com/management/management-development/64524/the-role-of-mentoring-and-its-influence-on-the-effectiveness-of-the-teaching-of-physics-in-secondary-schools-in-the-south-west-region-of-cameroon/andrew-ngeim-sumba
Design Simulation and Hardware Construction of an Arduino Microcontroller Bas...ijtsrd
This study primarily focuses on the design of a high side buck converter using an Arduino microcontroller. The converter is specifically intended for use in DC DC applications, particularly in standalone solar PV systems where the PV output voltage exceeds the load or battery voltage. To evaluate the performance of the converter, simulation experiments are conducted using Proteus Software. These simulations provide insights into the input and output voltages, currents, powers, and efficiency under different state of charge SoC conditions of a 12V,70Ah rechargeable lead acid battery. Additionally, the hardware design of the converter is implemented, and practical data is collected through operation, monitoring, and recording. By comparing the simulation results with the practical results, the efficiency and performance of the designed converter are assessed. The findings indicate that while the buck converter is suitable for practical use in standalone PV systems, its efficiency is compromised due to a lower output current. Chan Myae Aung | Dr. Ei Mon "Design Simulation and Hardware Construction of an Arduino-Microcontroller Based DC-DC High-Side Buck Converter for Standalone PV System" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64518.pdf Paper Url: https://www.ijtsrd.com/engineering/mechanical-engineering/64518/design-simulation-and-hardware-construction-of-an-arduinomicrocontroller-based-dcdc-highside-buck-converter-for-standalone-pv-system/chan-myae-aung
Sustainable Energy by Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadikuijtsrd
Energy becomes sustainable if it meets the needs of the present without compromising the ability of future generations to meet their own needs. Some of the definitions of sustainable energy include the considerations of environmental aspects such as greenhouse gas emissions, social, and economic aspects such as energy poverty. Generally far more sustainable than fossil fuel are renewable energy sources such as wind, hydroelectric power, solar, and geothermal energy sources. Worthy of note is that some renewable energy projects, like the clearing of forests to produce biofuels, can cause severe environmental damage. The sustainability of nuclear power which is a low carbon source is highly debated because of concerns about radioactive waste, nuclear proliferation, and accidents. The switching from coal to natural gas has environmental benefits, including a lower climate impact, but could lead to delay in switching to more sustainable options. “Carbon capture and storage” can be built into power plants to remove the carbon dioxide CO2 emissions, but this technology is expensive and has rarely been implemented. Leading non renewable energy sources around the world is fossil fuels, coal, petroleum, and natural gas. Nuclear energy is usually considered another non renewable energy source, although nuclear energy itself is a renewable energy source, but the material used in nuclear power plants is not. The paper addresses the issue of sustainable energy, its attendant benefits to the future generation, and humanity in general. Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadiku "Sustainable Energy" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64534.pdf Paper Url: https://www.ijtsrd.com/engineering/electrical-engineering/64534/sustainable-energy/paul-a-adekunte
Concepts for Sudan Survey Act Implementations Executive Regulations and Stand...ijtsrd
This paper aims to outline the executive regulations, survey standards, and specifications required for the implementation of the Sudan Survey Act, and for regulating and organizing all surveying work activities in Sudan. The act has been discussed for more than 5 years. The Land Survey Act was initiated by the Sudan Survey Authority and all official legislations were headed by the Sudan Ministry of Justice till it was issued in 2022. The paper presents conceptual guidelines to be used for the Survey Act implementation and to regulate the survey work practice, standardizing the field surveys, processing, quality control, procedures, and the processes related to survey work carried out by the stakeholders and relevant authorities in Sudan. The conceptual guidelines are meant to improve the quality and harmonization of geospatial data and to aid decision making processes as well as geospatial information systems. The established comprehensive executive regulations will govern and regulate the implementation of the Sudan Survey Geomatics Act in all surveying and mapping practices undertaken by the Sudan Survey Authority SSA and state local survey departments for public or private sector organizations. The targeted standards and specifications include the reference frame, projection, coordinate systems, and the guidelines and specifications that must be followed in the field of survey work, processes, and mapping products. In the last few decades, there has been a growing awareness of the importance of geomatics activities and measurements on the Earths surface in space and time, together with observing and mapping the changes. In such cases, data must be captured promptly, standardized, and obtained with more accuracy and specified in much detail. The paper will also highlight the current situation in Sudan, the degree to which survey standards are used, the problems encountered, and the errors that arise from not using the standards and survey specifications. Kamal A. A. Sami "Concepts for Sudan Survey Act Implementations - Executive Regulations and Standards" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63484.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63484/concepts-for-sudan-survey-act-implementations--executive-regulations-and-standards/kamal-a-a-sami
Towards the Implementation of the Sudan Interpolated Geoid Model Khartoum Sta...ijtsrd
The discussions between ellipsoid and geoid have invoked many researchers during the recent decades, especially during the GNSS technology era, which had witnessed a great deal of development but still geoid undulation requires more investigations. To figure out a solution for Sudans local geoid, this research has tried to intake the possibility of determining the geoid model by following two approaches, gravimetric and geometrical geoid model determination, by making use of GNSS leveling benchmarks at Khartoum state. The Benchmarks are well distributed in the study area, in which, the horizontal coordinates and the height above the ellipsoid have been observed by GNSS while orthometric heights were carried out using precise leveling. The Global Geopotential Model GGM represented in EGM2008 has been exploited to figure out the geoid undulation at the benchmarks in the study area. This is followed by a fitting process, that has been done to suit the geoid undulation data which has been computed using GNSS leveling data and geoid undulation inspired by the EGM2008. Two geoid surfaces were created after the fitting process to ensure that they are identical and both of them could be counted for getting the same geoid undulation with an acceptable accuracy. In this respect, statistical operation played an important role in ensuring the consistency and integrity of the model by applying cross validation techniques splitting the data into training and testing datasets for building the geoid model and testing its eligibility. The geometrical solution for geoid undulation computation has been utilized by applying straightforward equations that facilitate the calculation of the geoid undulation directly through applying statistical techniques for the GNSS leveling data of the study area to get the common equation parameters values that could be utilized to calculate geoid undulation of any position in the study area within the claimed accuracy. Both systems were checked and proved eligible to be used within the study area with acceptable accuracy which may contribute to solving the geoid undulation problem in the Khartoum area, and be further generalized to determine the geoid model over the entire country, and this could be considered in the future, for regional and continental geoid model. Ahmed M. A. Mohammed. | Kamal A. A. Sami "Towards the Implementation of the Sudan Interpolated Geoid Model (Khartoum State Case Study)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63483.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63483/towards-the-implementation-of-the-sudan-interpolated-geoid-model-khartoum-state-case-study/ahmed-m-a-mohammed
Activating Geospatial Information for Sudans Sustainable Investment Mapijtsrd
Sudan is witnessing an acceleration in the processes of development and transformation in the performance of government institutions to raise the productivity and investment efficiency of the government sector. The development plans and investment opportunities have focused on achieving national goals in various sectors. This paper aims to illuminate the path to the future and provide geospatial data and information to develop the investment climate and environment for all sized businesses, and to bridge the development gap between the Sudan states. The Sudan Survey Authority SSA is the main advisor to the Sudan Government in conducting surveying, mappings, designing, and developing systems related to geospatial data and information. In recent years, SSA made a strategic partnership with the Ministry of Investment to activate Geospatial Information for Sudans Sustainable Investment and in particular, for the preparation and implementation of the Sudan investment map, based on the directives and objectives of the Ministry of Investment MI in Sudan. This paper comes within the framework of activating the efforts of the Ministry of Investment to develop technical investment services by applying techniques adopted by the Ministry and its strategic partners for advancing investment processes in the country. Kamal A. A. Sami "Activating Geospatial Information for Sudan's Sustainable Investment Map" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63482.pdf Paper Url: https://www.ijtsrd.com/engineering/information-technology/63482/activating-geospatial-information-for-sudans-sustainable-investment-map/kamal-a-a-sami
Educational Unity Embracing Diversity for a Stronger Societyijtsrd
In a rapidly changing global landscape, the importance of education as a unifying force cannot be overstated. This paper explores the crucial role of educational unity in fostering a stronger and more inclusive society through the embrace of diversity. By examining the benefits of diverse learning environments, the paper aims to highlight the positive impact on societal strength. The discussion encompasses various dimensions, from curriculum design to classroom dynamics, and emphasizes the need for educational institutions to become catalysts for unity in diversity. It highlights the need for a paradigm shift in educational policies, curricula, and pedagogical approaches to ensure that they are reflective of the diverse fabric of society. This paper also addresses the challenges associated with implementing inclusive educational practices and offers practical strategies for overcoming barriers. It advocates for collaborative efforts between educational institutions, policymakers, and communities to create a supportive ecosystem that promotes diversity and unity. Mr. Amit Adhikari | Madhumita Teli | Gopal Adhikari "Educational Unity: Embracing Diversity for a Stronger Society" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64525.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/64525/educational-unity-embracing-diversity-for-a-stronger-society/mr-amit-adhikari
Integration of Indian Indigenous Knowledge System in Management Prospects and...ijtsrd
The diversity of indigenous knowledge systems in India is vast and can vary significantly between different communities and regions. Preserving and respecting these knowledge systems is crucial for maintaining cultural heritage, promoting sustainable practices, and fostering cross cultural understanding. In this paper, an overview of the prospects and challenges associated with incorporating Indian indigenous knowledge into management is explored. It is found that IIKS helps in management in many areas like sustainable development, tourism, food security, natural resource management, cultural preservation and innovation, etc. However, IIKS integration with management faces some challenges in the form of a lack of documentation, cultural sensitivity, language barriers legal framework, etc. Savita Lathwal "Integration of Indian Indigenous Knowledge System in Management: Prospects and Challenges" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63500.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/63500/integration-of-indian-indigenous-knowledge-system-in-management-prospects-and-challenges/savita-lathwal
DeepMask Transforming Face Mask Identification for Better Pandemic Control in...ijtsrd
The COVID 19 pandemic has highlighted the crucial need of preventive measures, with widespread use of face masks being a key method for slowing the viruss spread. This research investigates face mask identification using deep learning as a technological solution to be reducing the risk of coronavirus transmission. The proposed method uses state of the art convolutional neural networks CNNs and transfer learning to automatically recognize persons who are not wearing masks in a variety of circumstances. We discuss how this strategy improves public health and safety by providing an efficient manner of enforcing mask wearing standards. The report also discusses the obstacles, ethical concerns, and prospective applications of face mask detection systems in the ongoing fight against the pandemic. Dilip Kumar Sharma | Aaditya Yadav "DeepMask: Transforming Face Mask Identification for Better Pandemic Control in the COVID-19 Era" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64522.pdf Paper Url: https://www.ijtsrd.com/engineering/electronics-and-communication-engineering/64522/deepmask-transforming-face-mask-identification-for-better-pandemic-control-in-the-covid19-era/dilip-kumar-sharma
Streamlining Data Collection eCRF Design and Machine Learningijtsrd
Efficient and accurate data collection is paramount in clinical trials, and the design of Electronic Case Report Forms eCRFs plays a pivotal role in streamlining this process. This paper explores the integration of machine learning techniques in the design and implementation of eCRFs to enhance data collection efficiency. We delve into the synergies between eCRF design principles and machine learning algorithms, aiming to optimize data quality, reduce errors, and expedite the overall data collection process. The application of machine learning in eCRF design brings forth innovative approaches to data validation, anomaly detection, and real time adaptability. This paper discusses the benefits, challenges, and future prospects of leveraging machine learning in eCRF design for streamlined and advanced data collection in clinical trials. Dhanalakshmi D | Vijaya Lakshmi Kannareddy "Streamlining Data Collection: eCRF Design and Machine Learning" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63515.pdf Paper Url: https://www.ijtsrd.com/biological-science/biotechnology/63515/streamlining-data-collection-ecrf-design-and-machine-learning/dhanalakshmi-d
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The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
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The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
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Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
2. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD33021 | Volume – 4 | Issue – 5 | July-August 2020 Page 945
independence of the external auditor is a fundamental pre-
requisite for an objective audit in order to boost confidence
in the quality of the audited financial statements.
The problem tackled in this study is therefore two-fold:
firstly, while existing studies have mainly used attributes
such as tenure, firm size, or audit fee to evaluate auditor
independence status. The literature is still scanty on the
influence of competition on auditor independence and its
direct effect on accounting quality. The present study,
therefore, seeks to extend prior studies by examining this
surrogate of auditor independence. This study examines the
effect of external auditor’s independence on accounting
quality of Nigerian manufacturing companies. Specifically,
the study:
1. Ascertain the effect of audit fees on discretionary
accruals of manufacturing companies.
2. Determine the effect of audit firm tenure on
discretionary accruals of manufacturing companies.
Review of Related Literature
According to Aliu, Okpanachi, and Mohammed (2018)
auditor’s independence can be defined “as an auditor’s
unbiased mentalattitude in makingdecisionsthroughoutthe
financial reporting auditing process”. Auditor’s
independence refers to the ability of the external auditor to
act with integrity and impartiality during the conduct of the
audit engagement (Akpom &Dimkpah, 2013).Independence
is a state of mental attitude and physical appearance that
portrays an auditor as being uninfluenced by others in
judgment and decision (Louwers, Ramsay, Sinason, &
Strawser, 2007). Independence is a position required in
order to take an unbiased viewpoint in the performance of
audit tests, analysis of results and attestation in the audit
report (Gray & Manson, 2000). According to the Conceptual
Framework for AICPA Independence Standards (AICPA,
2006) defines independence as a the state of mind that
permits the performance of an attest service without being
affected by influences that compromise professional
judgment, thereby allowing an individual to act with
integrity and exercise objectivity and professional
scepticism.
The Code of Ethics for Professional Accountants defines
independence of mind as “the state of mind that permits the
expression of a conclusion without being affected by
influences that compromise professional judgment, thereby
allowing an individual to act with integrity and exercise
objectivity and professional scepticism” (IFAC, 2009). The
Code of Ethics further defines independence in appearance
as the avoidance of facts and circumstances that are so
significant that a reasonable and informed third partywould
be likely to conclude, weighing all the specific facts and
circumstances, that a firm, or a member of the audit team’s,
integrity, objectivity or professional scepticism has been
compromised. Gay and Simnett (2003) define auditor’s
independence as the “ability towithstand compressionfrom
management influence when conducting an audit or
providing audit-related services so that the professional
integrity of the auditor is not compromised”.
Audit Tenure
Audit tenure refers to the length of time between theauditor
has served a client from the period of his initial engagement.
There are two opposing views on the effects of auditor
tenure on audit quality (Enofe, Mgbame, Okunega, & Ediae,
2013). The first view is that a longer tenure enables the
auditor to develop competence because decisions are based
on extensive client knowledge developed over time;
secondly, the opposing view, is that it hampersindependence
because it enables an auditor gain so much familiarity and
therefore likely to act in favour of management (Knechel &
Vanstraelen, 2007). Adeyemi and Okpala (2011) observed
that a long auditor-client relationship may cause an
alignment of bothinterests and thus reducing the likelihood
of a truly independent behaviour of the auditor.
Extant studies have documented a form of link between
audit tenure and audit quality. While some document a
positive link (Carey & Simnett, 2006); others document
negative or no link (Chen, Lin, & Lin, 2008; Chi, Huang at al.,
2009). Lee, Mande, and Son (2009) investigated whether
ARLs are influenced by auditor tenure and the provision of
non‐audit services by an external auditor. The results
showed that both auditor tenure and non‐audit services
were significantly associated with ARLs. With regard to
auditor tenure, we find that ARLs decline as auditor tenure
lengthens, indicating that auditors with long tenure are able
to audit their clients more efficiently.
Apart from accruals, Stanley and DeZoort (2007) utilize
restatement as a proxy for low quality of financial reports.
Their test results also suggest that as the length of auditor-
client relationship increased, the likelihood of restatement
decreased, suggesting better financial reporting quality.
Audit Fees
Audit fees are amounts paid to auditors for an audit
assignment. It reflects thecost of the efforts expendedbythe
public accountants and risks of litigation (Choi, Kim, Liu, &
Simunic, 2009). The study by Johari, Sanusi, Rashidah, and
Omar (2013) showed evidence that when the total feesfrom
an audit client represent a large proportion of the total
revenue of a firm, financial dependence andtheconcernover
losing the client may give rise to a self-interest threat.
Blankley, Hurtt, and MacGregor (2012) found evidence that
abnormal audit fees were negatively associated with the
likelihood that financial statements are subsequently
restated. More specifically, Eshleman and Guo (2014) found
evidence of a negative relationship between the level of
abnormal audit fees paid by the client and the likelihood of
using discretionary accruals to meet or beat the consensus
analyst forecast. Using archival data from China, Cahan and
Sun (2015) found that experience is positively associated
with audit fees and negatively associated with absolute
discretionary accruals.
Chersan, Robu, Carp, and Mironiuc (2012) view the auditfee
as the sums payable/paid to the auditor, for the audit
services offered to the auditee. The IFAC rules of ethics of
public accountant’s cited in Yuniarti (2011) note that audit
fees may vary depending on the risk assessment, the
complexity of services provided, level of expertise required
to perform such services, the related cost structure of the
CPA firm and other professional considerations.
Accounting Quality
Accounting quality is a product of the accounting system
which reflects unobservable construct that inherently
involves estimations and judgment, and thus has the
3. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD33021 | Volume – 4 | Issue – 5 | July-August 2020 Page 946
potential for unintentional errors and intentional bias
(Ewert & Wagenhofer, 2010). Financial accounting
misreporting refers to the wilful misrepresentation of the
true underlying economic performance measures
(Balakrishnan & Cohen, 2011). Thus, it refers to the
“distortions in financial statements resulting from
undisclosed changes in underlying accountingassumptions”
(Unger, 2001). Dechow, Ge, and Schrand (2010) classified
measures of financial reporting quality into three broad
categories: properties of earnings, investor responsiveness
to earnings, and external indicators of earnings
misstatements. The first category includes such as earning
persistence and accruals; earnings smoothness;asymmetric
timeliness and timely loss recognition; and target beating,in
which the distance of earnings from a target (e.g., small
profits) is viewed as an indication of earnings management.
The second categoryincludes the use of anearningsresponse
coefficient (ERC) or the R square from the earnings-returns
model as a proxy for earnings quality. The third category
includes such as Accounting and Auditing Enforcement
Releases (AAERs), restatements, and internal control
procedure deficiencies reported under the Sarbanes Oxley
Act. Richardson, Sloan, Soliman, and Tuna (2001, p.4)
observe that “accrual accounting attempts to recognize the
expected future financial benefitsand obligationsaccruingto
an enterprise over a period”. They further statedthataccrual
accounting involves “a trade-off between relevance and
reliability” (Richardson, Sloan, Soliman, & Tuna, 2001).
Review of Empirical Studies
Odanga (2016) determined the effect of audit firm tenure,
client importanceand auditor reputation on audit qualityon
listed firms in Kenya’. The study adopts the correlational
research design. The sample comprised of thirty-three non-
financial firms listed on the Nairobi Securities Exchange
(NSE). The study employed the Ordinary Least Square
regression to analyze the data. The results showedthataudit
quality declinedwhen audit tenure is long andclientaudited
by big 4; however, in contrast, audit quality is high when
audit tenure is short for non-big 4 relative to big 4. Aliu,
Okpanachi, and Mohammed (2018)ascertained the effectof
auditor’s independence and audit quality. The study
obtained data; obtained from annual reports and accounts
from 2007 to 2016. The data were analyzed using
descriptive statistics,correlation, and binarylogitregression
techniques. The results showed that a significant positive
relationship exists between auditor independence andaudit
quality. Tarak (2016) examined the impact of the audit
quality on the accounting profits of companies listed on the
TSE’. The sample comprised of 20 non-financial companies
listed on the Tunis Stock Exchange (TSE). The data were
analysed using multiple regression techniques. The results
showed that a positive association between quality of
accounting profits and sector-based specialization of audit
firms, Big 4 audit firm, and audit committee financial
expertise. Okolie (2014) examined the effect of auditor
tenure, auditor independence and accrual-based earnings
management of quoted companies in Nigeria’. The study
obtained data from the annual reports and accounts from
2006 to 2011. The study employs multiple regression
technique to analyse the data. The results showed that that
audit tenure and auditor independence exert significant
effect on the level of discretionary accruals. Umaru (2014)
ascertained the effect of audit attributes and financial
reporting quality of listed building material firms inNigeria’.
The study employed a correlational research design. The
data were analysed using descriptive and inferential
statistics. Data were tested using Ordinary Least Square
(OLS) technique. The results showed that audit
compensation and audit firm independence have a
significant positive impact on financial reporting quality of
quoted building material firms in Nigeria. Adeniyi and
Mieseigha (2013) assessed the effects of audit tenure on
audit quality in Nigeria’. The data were analysed using the
binary logistic regression approach. The resultsshowedthat
auditor tenure had a negative insignificant effect on audit
quality. Other variables such as board size, board
independence, and director ownershipwere alsofoundtobe
inversely related to audit quality. Yuqing, Wuchun,andYong
(2008) investigated the effect on two proxies of audit
quality. The study relied on secondary data. The data were
analysed using multiple regression technique. The results
showed there is no linear relationship between audit tenure
and audit quality. However, utilising the latter proxy, the
results showed that longer tenure leads to higher audit
quality. Xinyuan and Lijun (2006) determined the effect of
auditor tenure on audit quality onChinese SecuritiesMarket.
The data was analysed using multiple regression technique.
The results showed that the relationship between auditor
tenure and the absolute value of discretionary accruals is
inverse “U” shape.
METHODOLOGY
The study adopted ex post facto research design. This design
is considered suitable because the researcher does not have
direct control of independent variables because their
manifestations have already occurred. The populationofthe
study comprise of Consumer Goods manufacturing
companies on the Nigerian Stock Exchange (NSE).
Method of Data Analysis
Ordinary Least Square was used to test the relationship
between the independent variables and the dependent
variable. This was done with aids of the E-view 9.0 at 95%
confidence at five degree of freedom (df).
Decision Rule
The decision for the hypotheses is to accept the alternative
hypotheses if the p-value of the test statistic is less or equal
than the alpha and to reject the alternative hypotheses if the
p-value of the test statistic is greater than alpha at 5%
significance level.
Model Specification
The specified simple regression estimated model takes the
following form:
TACit = a0 + μi + βIAUDFEit ∑it ……………………………………………………….(i)
TACit = a0 + μi + β2AUDTNit ∑it …………………………………………………… (ii)
Where
TAC = Total accrual (TA) is computed using the balance
sheet approach (Jones, 1991):
TACit = ∆CAit − ∆CASHit − ∆CLit + ∆STDEBTit − DEPTNit
AUDFE = Audit Fees
AUDTN = Audit Tenure
4. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD33021 | Volume – 4 | Issue – 5 | July-August 2020 Page 947
Test of Hypotheses
Hypothesis One
H1: Audit fees have a significant effect on discretionary accruals of Nigerian manufacturing companies.
Table 1: Panel Least Squares output for hypothesis two
Variable Coefficient Std. Error t-Statistic Prob.
C -0.047134 0.079776 -0.590829 0.5555
AUDIT FEE 1.08E-09 1.14E-09 0.946759 0.3452
Effects Specification
Period fixed (dummy variables)
R-squared 0.176269 Mean dependent var 0.068089
Adjusted R-squared 0.104755 S.D. dependent var 0.389126
S.E. of regression 0.388200 Akaike info criterion 1.019630
Sum squared resid 23.35837 Schwarz criterion 1.261366
Log likelihood -72.64896 Hannan-Quinn criter. 1.117738
F-statistic 2.066484 Durbin-Watson stat 1.299587
Prob(F-statistic) 0.039211
Source: E-Views 9
The Table above shows that the R-squared (R2) is a statistical measure that represents the proportion of variance in the
dependent variable due to changes in the independent variables in a regression model. The R2 value is 0.176; i.e., 17.6%
variation is explained by the predictor variables. The Adjusted R-squared has been adjusted for thenumberofpredictorsinthe
model; the Adjusted R-squared was 0.104; i.e., the explanatory variablesaccount for 10.4%variationofthedependentvariable,
discretionaryaccruals. The statistical significance of the model showed a value of 2.066; p value <.05; thereforethehypothesis
that all the regression coefficients are zero is rejected. However to validate the hypothesis, the p-value of Audit Feesis0.5555;
which isgreater than the chosencritical value at 5% significance level. Thus, the study concludes that there isanon-significant
positive relationship between audit fees and discretionary accruals, hence, Ho is accepted and H1 is rejected.
Hypothesis Two
H1: There is a significant effect of audit firm tenure on discretionary accruals of Nigerian manufacturing companies.
Table 2: Panel Least Squares output for hypothesis one
Variable Coefficient Std. Error t-Statistic Prob.
C -0.437389 0.124656 -3.508765 0.0006
AUDIT TENURE 0.397648 0.097787 4.066477 0.0001
Effects Specification
Period fixed (dummy variables)
R-squared 0.260491 Mean dependent var 0.068089
Adjusted R-squared 0.195496 S.D. dependent var 0.389126
S.E. of regression 0.370080 Akaike info criterion 0.924027
Sum squared resid 21.22866 Schwarz criterion 1.165763
Log likelihood -64.61829 Hannan-Quinn criter. 1.022135
F-statistic 2.469306 Durbin-Watson stat 1.326069
Prob(F-statistic) 0.005587
Source: E-Views 9
The Table above shows that the R-squared (R2) is a
statistical measure that represents the proportion of
variance in the dependent variable due to changes in the
independent variables ina regression model. The R2 valueis
0.260; i.e., 26.0% variation is explained by the predictor
variables. The Adjusted R-squared has been adjusted for the
number of predictors in the model; the Adjusted R-squared
was 0.195; i.e., the explanatory variables account for 19.5%
variation of the dependent variable, discretionary accruals.
The statistical significance of the model showed a value of
2.469; p value <.05; therefore the hypothesis that all the
regression coefficients are zero is rejected. However to
validate the hypothesis, the p-value of Audit Firm Tenure is
0.0001; which is less than the chosen critical value at 5%
significance level. Thus, leads to the conclusionthatthereisa
significant positive relationship between audit firm tenure
and discretionary accruals, hence, Ho is rejected and H1 is
accepted.
The hypothesis one showed that audit fees had a non-
significant positive effect on discretionaryaccrualsofquoted
consumer goods manufacturingfirms. Thisisconsistentwith
the study by Tobi, Osasrere, and Emmanuel (2016) however
but used a sample of Deposit Money Banks showed a non-
significant positive relationship betweenauditfeesandaudit
quality. However, the study by Rahmina and Agoes(2014)in
Indonesia showed that auditor independence and audit fee
both had a positive significant effect on audit quality.
The hypothesis two revealed a significant positive effect of
audit firm tenure on discretionary accruals of quoted
consumer goods manufacturing firms. In Nigeria, this is
consistent with studies by Aliu, Okpanachi, and Mohammed
(2018) using a sample of firmsin the downstreamsectorand
binary logit regression. Umaru (2014) using a sample of
listed building material firms and Ordinary Least Squares
showed that audit firm independence have a significant
5. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD33021 | Volume – 4 | Issue – 5 | July-August 2020 Page 948
positive impact on financial reporting quality. Also, Okolie
(2014a) using a sample of non-financial firms from 2006 to
2011 showed that audit tenure and auditor independence
exert significant effect on the level of discretionary accruals.
Conclusion and Recommendations
The empirical results revealed that the studydeterminedthe
effect of external auditor’s independence on accounting
quality of Nigerian manufacturing companies that there is a
significant positive effect of audit firm tenure on
discretionaryaccruals of Nigerianmanufacturingcompanies.
Also that audit fees has a non-significant positive effect on
discretionaryaccruals of Nigerianmanufacturingcompanies.
Auditors’ are responsible for certifying the true and fairness
of financial statements. The present study investigates the
effect of audit firm tenure, Audit fees, audit firm size, and
degree of competition on the level of discretionary accruals
as surrogate for accounting quality. The results showed
mixed findings. Two proxies audit firm tenure andauditfirm
size showed a significant positive effect; while,auditfeesand
degree of competition showed non-significantpositiveeffect.
Recommendations
Based on the empirical results above, the study makes the
following recommendations:
1. Firms are advised to consider use of industry-specialist
auditors against the consideration of ‘name’ alone such
like the use of Big 4.
2. In order to avoid risk posed from familiarity threat
when the accounting firm develops a close relationship
withmanagement a lengthy audit firm tenure should be
abolished.
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