{"id":"https://openalex.org/W2184934305","doi":null,"title":"THE IMPACT OF AUDIT INDEPENDENCE ON FINANCIAL REPORTING: EVIDENCE FROM NIGERIA","display_name":"THE IMPACT OF AUDIT INDEPENDENCE ON FINANCIAL REPORTING: EVIDENCE FROM NIGERIA","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W2184934305","mag":"2184934305"},"language":"en","primary_location":{"id":"mag:2184934305","doi":null,"is_oa":false,"landing_page_url":"http://ir.unilag.edu.ng:8080/handle/123456789/2319","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Semiu Babatunde Adeyemi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Semiu Babatunde Adeyemi","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5086791215","display_name":"Okwy Peter Okpala","orcid":"https://orcid.org/0000-0002-9943-6730","observed_orcids":["https://orcid.org/0000-0002-9943-6730"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Okwy Peter Okpala","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9943-6730","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.534,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.91675907,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.9900000095367432},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9449999928474426},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9729999899864197},{"id":"https://openalex.org/keywords/nigerian-stock-exchange","display_name":"Nigerian Stock Exchange","score":0.5580000281333923},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.7900000214576721},{"id":"https://openalex.org/keywords/audit-practice","display_name":"audit practice","score":0.4020000100135803},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.37700000405311584}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7639181613922119},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7130340337753296},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.6484100222587585},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.6375420093536377},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6180756092071533},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5943491458892822},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.5752012133598328},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.48733171820640564},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.48126786947250366},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.4772767424583435},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.47573304176330566},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.46933308243751526},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4675551652908325},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.45416244864463806},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.44271767139434814},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.4402492642402649},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.431379497051239},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.35210302472114563},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.23648938536643982},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"mag:2184934305","doi":null,"is_oa":false,"landing_page_url":"http://ir.unilag.edu.ng:8080/handle/123456789/2319","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},{"id":"mag:3206414661","doi":null,"is_oa":false,"landing_page_url":"https://ir.unilag.edu.ng/handle/123456789/2261","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W186320743","https://openalex.org/W1487931991","https://openalex.org/W1505999675","https://openalex.org/W1997410866","https://openalex.org/W2066884515","https://openalex.org/W2073799309","https://openalex.org/W2135327730","https://openalex.org/W2901225989"],"related_works":["https://openalex.org/W2622601499","https://openalex.org/W7220153396","https://openalex.org/W6893355728","https://openalex.org/W7220059353","https://openalex.org/W7220327265","https://openalex.org/W7215141902","https://openalex.org/W2557857490","https://openalex.org/W7099424978","https://openalex.org/W3084073737","https://openalex.org/W7204455986"],"abstract_inverted_index":{"This":[0],"research":[1,56,131,138],"was":[2],"carried":[3],"out":[4],"in":[5,17,36,51],"order":[6],"to":[7,128],"examine":[8],"the":[9,27,39,46,67,102,108,119,130,137,152],"impact":[10],"of":[11,48,69,82,99,111,115,136,154],"audit":[12,30,49,149],"independence":[13],"on":[14,118],"financial":[15,34,83,109,155],"reporting":[16,35],"Nigeria.":[18,37,52],"The":[19,64,85,123,140],"study":[20,40,65,141],"aimed":[21],"at":[22],"examining,":[23],"investigating":[24],"and":[25,32,59,79,93,96,133,145,151],"ascertaining":[26],"interaction":[28],"between":[29,148],"quality":[31,47,150,153],"corporate":[33],"Hence,":[38],"is":[41],"a":[42,143],"movement":[43],"towards":[44],"improving":[45],"practice":[50],"In":[53],"conducting":[54],"this":[55],"both":[57],"primary":[58,86],"secondary":[60,103],"data":[61,87,104,124],"were":[62,88,105,126],"used.":[63],"captured":[66],"opinions":[68],"respondents":[70],"including":[71],"auditors,":[72],"shareholders,":[73],"brokers,":[74],"analysts,":[75],"regulators,":[76],"management,":[77],"academics":[78],"others":[80],"users":[81],"information.":[84],"got":[89],"from":[90,107],"three":[91],"hundred":[92],"fifty":[94],"returned":[95],"usable":[97],"copies":[98],"questionnaire,":[100],"while":[101],"generated":[106],"statements":[110],"forty":[112],"annual":[113],"reports":[114],"companies":[116],"quoted":[117],"Nigerian":[120],"Stock":[121],"Exchange.":[122],"gathered":[125],"used":[127],"test":[129],"hypotheses":[132],"answer":[134],"some":[135],"questions.":[139],"found":[142],"significant":[144],"positive":[146],"relationship":[147],"reporting.":[156]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}