Impact of audit standards on financial performance

James, Kikelomo (2022) Impact of audit standards on financial performance. Masters thesis, Dublin, National College of Ireland.

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Abstract

The main objective of this study is to explore the impact of audit standards on financial performance of companies in Nigeria This study focused on the use of secondary data to establish a relationship exist between audit standards and financial performance. In terms of audit standards, key audit matters and relevant disclosures have been observed to see if there is an impact on financial performance. This study adopted explorative research design. The population of the study consist of 169 listed companies and the sample size of the study is 20 listed companies and it was selected using judgemental sampling technique. The study discovered that the audit standards in Nigeria impact the financial performance of firms and other factors like key audit matters and relevant disclose can improve financial performance of firms. The study recommended that companies should take addressing their key audit matters raised by the independent auditor because beyond transparency it improves the actual financial performance of firms.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Audit standards; Key audit matter; financial performance
Subjects:	D History General and Old World > DT Africa H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > Financial Management
Divisions:	School of Business > Master of Science in Finance
Depositing User:	Clara Chan
Date Deposited:	25 Oct 2022 16:25
Last Modified:	25 Oct 2022 16:25
URI:	https://norma.ncirl.ie/id/eprint/5821

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