Corporate governance, industry characteristics and quality of accounting information:
| dc.contributor.author | Abdulazeez Alhaji Salau | |
| dc.date.accessioned | 2025-06-16T10:55:51Z | |
| dc.date.available | 2025-06-16T10:55:51Z | |
| dc.date.issued | 2023 | |
| dc.description | Self | |
| dc.description.abstract | Purpose: The importance of corporate governance, industry characteristics and the quality of accounting information in insurance companies has received more attention in developed countries, than in developing countries, such as Nigeria. In recent times, insurance companies in Nigeria faced several regulatory changes. This study examined the relationship between corporate governance mechanisms and industry characteristics, relative to the quality of accounting information. Originality/Value: This was the first study concerning the developing country—and Nigeria in particular—that focused on corporate governance, industry characteristics and the quality of accounting information in insurance companies, purposing a survey questionnaire towards the collection of data. Design/Methodology/Approach: A survey questionnaire, administered to stakeholders in the insurance sector, was applied to collect the data that was analyzed via descriptive and inferential statistics. Findings: The findings of the study revealed positive, significant relationships between corporate governance mechanisms, the level of competition amongst insurance firms, and quality of accounting information. Based on the findings, it was recommended that regulatory policies should be augmented to emphasise corporate governance mechanisms that promote sound quality of accounting information, such as awareness of the takeover market, board attitude to risk-taking, ownership structure, and the level of competition amongst insurance firms. Research limitation/Implication of the findings. The limitation of this study is that the findings are based on opinion through survey questionnaire from the respondents who are the stakeholders in the insurance companies in Nigeria. The implication of these findings is that the regulatory body of insurance companies’ various policies encouraged quality of accounting information to various group of stakeholders in the insurance companies in Nigeria. | |
| dc.identifier.citation | Adeoye A., Salau,A. A, Peter,A. A. (2023). Corporate governance, industry characteristics and quality of accounting information: Evidence from listed insurance companies in Nigeria. Southern African Journal of Accountability and Auditing Research, 25(1). 7-19 | |
| dc.identifier.issn | https://doi.org/10.54483/sajaar.2023.25.1.1 | |
| dc.identifier.uri | https://kwasuspace.kwasu.edu.ng/handle/123456789/5559 | |
| dc.language.iso | en_US | |
| dc.publisher | Southern African Journal of Accountability and Auditing Research | |
| dc.relation.ispartofseries | 25; 1 | |
| dc.title | Corporate governance, industry characteristics and quality of accounting information: | |
| dc.title.alternative | Evidence from listed insurance companies in Nigeria | |
| dc.type | Article |