Factors That Determines Audit Delay In Nigeria

ABSTRACTThis project examines the determinants of audit delay report in the 40 Nigeria listed companies and to find out the impact of selected corporate attributes, on audit delay in Nigeria. Timeliness of financial report is one of the attributes of good corporate governance identified by the organization for Economic Cooperation and Development (OECD) and World Bank. Shareholders and other stakeholders need information while it is still fresh and the more that passes between year-end and disclosure the more stale the information becomes and the less value it has. Nigeria listed companies tak…