Corporate Governance And Audit Report Lag In Nigeria

ABSTRACT This study is motivated by a desire to examine the corporate governance and audit report lag. In light of the empirical review and other discussions, a number of questions arose as to whether there is positive relationship between corporate governance and audit report lag. Using the Ordinary Least Square (OLS) regression technique with the aid of a computer software, the empirical findings revealed among other things that, the board independence, board size, positively related and statistically significant to audit report lag. Recommendations were however made by the researcher.TABLE …