Richardson, G., Lanis, R., & Taylor, G. (2015). Financial Distress, outside Directors and Corporate Tax Aggressiveness Spanning the Global Financial Crisis: An Empirical Analysis. Journal of Banking and Finance, 52, 112-129.
https://doi.org/10.1016/j.jbankfin.2014.11.013

has been cited by the following article:

• TITLE: Corporate Governance and Audit Quality in Nigeria

  AUTHORS: Stanley Ogoun, Owota George Perelayefa

  KEYWORDS: Accounting, Auditing, Binary Regression, Corporate Governance, Audit Quality

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.10 No.2, February 13, 2020

  ABSTRACT: The motivation for this study emanates from the perception that the production of a quality audit report fosters confidence in financial reports by the issuers of those reports. The paper examines specifically the role of corporate governance in determining the audit quality of firms. The study utilised 71 non-financial firms for the periods 2008 to 2015. Audit quality was measured using a dummy variable of “1” and “0”, with 1 representing the use of a big four auditor by the firm and 0 otherwise. Corporate governance was proxy with board independence measured using the ratio of non-executive directors to total directors. The data collected was analysed using the binary regression analysis. The findings reveal that board independence is negatively related to audit quality. The study highlights the importance of having proper mix of competences on the board. The study recommends that the composition of non-executive directors as members of the board should be sustained and improved upon.