The Determinants of Internet Financial Reporting: Empirical Evidence from Nigeria

Ayodeji Akinlolu Agboola · Mary Kehinde Salawu

28 citations0/0 files storedResearch Journal of Finance and Accounting

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Financial Reporting and XBRL Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

Abstract

This study investigated the major factors influencing internet financial reporting in Nigeria. Secondary data were sourced from the Annual Report and Accounts of the seventy-seven (77) sample firms and annual publications of the Nigerian Stock Exchange. The websites of the sampled companies were browsed for collecting data relating to financial reporting on the internet. The study revealed two major factors as influencing IFR in Nigeria. The firm’s size was positively and significantly correlated to the IFR practice. This implies that larger firms utilize IFR more than their counterparts. The results also showed that type of auditor was significant and positive for all the firms. This suggests that companies audited by firms affiliated with the Big Four international auditing firms were more likely to engage in Internet financial reporting. Keywords: Financial Reporting, Internet, Disclosure, Accounting Information

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References

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2013Internet Financial Reporting and Company Characteristics: a Case of Quoted Companies in Nigeria 2018Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries 2014Internet financial Reporting in Malawi

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