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. 12 2024
DOI: 10.56201/jafm.v10.no12.2024.pg309.321

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Effect of Firm Size and Audit Quality on Integrated Reporting of Banks in Nigeria

Orjinta, H. I. (PhD), Ayemhenre Sunday, Udoezika David

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Abstract

The paper x-rays the effect of firm size and audit quality on integrated reporting of banks in Nigeria. The population of the study consists of fourteen banks as at 2nd September, 2023. The objective of the study is to examine the effect of firm size, and audit quality of integrated reporting of banks in Nigeria. secondly sources of data was used. The data collected was analyzed with the use of multiple regression. A correlational and ex-post facto design was used for the study. The result of the analysis shows the importance of firm size and audit quality as factors influencing integrated reporting. The results of the analysis shows that firm size positively influences integrated reporting practices. Also longer audit firm tenue affects integrated reporting of bank. Again, greater audit firm independence enhances integrated reporting quality of banks in Nigeria. Morealso, stronger audit committee characteristics positively correlate with integrated reporting of banks in Nigeria. The paper concludes that banks with longer audit firm tenure, independent auditors, effective audit committees tend to exhibit more robust integrated reporting frame works. The paper recommend among others that banks should enhance the independence of auditors and effectiveness of their audit committee to ensure rigorous oversight of reporting practices and compliance with reporting frame works.

keywords:

Firm Size, Audit Quality, Integrated Reporting, Banks, Nigeria

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