Shareholder's Involvement in the audit Committee, Audit Quality And Financial Reporting Lag in Nigeria

• Autorzy: Ishaq Ahmed Mohammed , Ayoib Che-Ahmad , Mazrah Malek
• Języki publikacji: EN

Abstrakty

EN

The purpose of the present study is twofold, to investigate the entrepreneurial intent of the university students, under consideration, and to chalk out with the factors (educational) to be considered for institutional support by the university under study. The Theory of Planned Behavior (TPB) questionnaire along with a separate sixteen items was administered in paper and pencil form only. Overall, 370 responses were collected from male & female both. The Data was analysed by applying correlations, linear and hierarchical regression and exploratory factor analysis (EFA). The results of the study reaffirm the theory of planned behaviour in Saudi context with a significant variance of 43.2 percent in explaining students' entrepreneurial intent. However, In the present case it is found that Both attitude and perceived behavioral control are the significant predictors of Entrepreneurial intent. While, the subjective norm did not significantly predict the entrepreneurial intent. Moreover, the findings suggest a four steps generic model of institutional educational support for entrepreneurial nurturement to the local community.(original abstract)

Słowa kluczowe

EN

Shareholders; Audit committee; Audit; Financial reporting

PL

Akcjonariusz; Komitet audytu; Audyt; Sprawozdawczość finansowa

• Czasopismo: Business and Economic Horizons
• Rocznik: 2018
• Numer: vol. 14, iss. 2
• Strony: 355--374

Twórcy

autor

Ishaq Ahmed Mohammed

• Universiti Utara Malaysia

autor

Ayoib Che-Ahmad

• Universiti Utara Malaysia

autor

Mazrah Malek

• Universiti Utara Malaysia

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Identyfikatory

DOI

10.15208/beh.2018.26