International records / OpenAlex research

The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria

This study examined the impact of audit firm size on financial reporting quality by listed insurance companies in Nigeria. The data for the study was collected from annual reports and accounts of thirteen (13) sampled insurance companies out of thirty three (32) listed insurance companies on the floor of Nigerian Stock Exchange for the period of eight (8) years (2008 to 2015). Empirical analyses were carried out using Descriptive Statistics, Pearson correlation and multiple regressions (Ordinary Least Square). The study found that audit firm size has positive and significant impact on financia…