Objective – This study explores the effect of auditor firm size and audit committee financial expertise on voluntary disclosure Nigerian listed banks. Design/methodology The correlational research design is adopted. secondary data source was obtained from audited annual statement banks 2008 to 2018. sample 13 drawn out a population 15 as reflected in Stock Exchange (NSE) fact book at 31st Decem...


 A phenomenon this research linked to the mistake from auditor when giving audits opinions, therefore aimed discover factors receipt of going concern audit opinion with firm size as a moderating variable and including independent commissioners, committee, financial distress. Furthermore, logistic analysis regression Eviews program was hypothesis test used. The results study, committee dis...

Improved audit quality is needed to increase investor’s confidence in a company's financial statements. Competence and independence are requirements produce audit. This study quantitative that aimed analyze the effect of tenure, time budget pressure, firm size, auditor specialization on quality. The population data this comprised banking companies listed Indonesia Stock Exchange (IDX) 2015-2019...

Attracting institutional shareholders in stock markets has drawn the attention of financial market regulators and researchers. Globally, governments are trying to attract investors by reducing information asymmetry improving governance transparency, order produce a high-quality reporting system. Hence, this study investigates impact systems quality (FRSQ) on ownership. It uses all non-financial...