MODERATING EFFECT OF AUDITOR REPUTATION ON FIRM CHARACTERISTICS AND FINANCIAL REPORTING TIMELINESS OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Abstract

This study examined the moderating effect of auditor reputation on firm characteristics
and financial reporting timeliness of listed deposit money banks in Nigeria. The study
adopts ex-post facto research design using secondary data from annual reports and
audited accounts of listed deposit money banks for ten years (2014-2023) to examine
the effect of firm size, leverage and non-executive director on financial reporting
timelines. The population of this study consist of fourteen (14) deposit money banks
listed on Nigerian Exchange Group as at 2023. The fourteen (14) deposit money banks
were selected to represents the sample size for the study by using purposive sampling
technique. Data was analyzed using Poisson regression estimation technique. Based on
the findings, the study concludes that firm size and leverage has negative and significant
effect on financial reporting timeliness of listed deposit money banks in Nigeria. Nonexecutive director has negative and insignificant effect on financial reporting timeliness
of listed deposit money banks in Nigeria. Besides, auditor reputation has a negative and
significant moderating effect on the relationship between firm characteristics and
financial reporting timeliness of listed deposit money banks in Nigeria. The study
concludes that audit reputation moderates the relationship between firm characteristics
and financial reporting timeliness of listed deposit money banks in Nigeria and
recommended strict adherence to regulatory guidelines to avoid regulatory fines.