IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 10 NO. 8 2024
DOI: 10.56201/jafm.v10.no8.2024.pg477.491

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Corporate Governance and Quality of Accounting Information of Listed Firms in Nigeria: Moderating Role of Forensic Accounting

Halliru Saidu Jahun, Yusuf Ova Mutalib and Daniel Ehi Eikhomun

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Abstract

The aim of the study was to find out the influencing role forensic accounting on the relationship between corporate governance and quality of accounting information among listed firms in the Nigeria Stock Exchange, where the study population consisted of all external certified accountants, while the study sample consisted of a random sample of external certified accountants. The study employed primary source of data through the administration of questionnaires to external certified accountants. The study analysis was done using multiple regressions test on the study data. The findings from the analysis reveals a statistically significant impact on the application of governance rules in its dimensions (commitment of corporate governance to shareholder rights, commitment of corporate governance to equal treatment among shareholders, commitment of corporate governance to disclosure and transparency, commitment of corporate governance to responsibilities The Board of Directors) on the quality of accounting information, and there is also a modified effect of forensic accounting with statistical significance on the relationship between the application of corporate governance rules in its dimensions and the quality of accounting information with its elements (The relevance and the faithful representation of the accounting information) in the Nigeria Stock Exchange. The study recommends the necessity of continuing commitment of boards of directors in companies to the application of governance rules and laying down the necessary and strict controls to ensure their implementation. And also the necessity of holding training courses for certified accountants specialized in the field of Forensic Accounting.

keywords:

Forensic Accounting, Corporate Governance and Quality of Accounting Information,

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