Internal Audit: A Tool For Controlling Finance In Nigeria Local Government

ABSTRACT This study is motivated by a desire to examine the determinants of disclosure of environmental audit report in annual reports and accounts. A sample of 100 companies listed in the Nigerian Stock Exchange was selected as the sample size covering the period of one year (2009) financial year. In light of the empirical review and other discussions, a number of questions arose as to whether leverage, profitability, or company size exerts a positive influence on firm’s decision to voluntarily disclose environmental audit report. Using the Ordinary Least Square (OLS) regression technique wit…