volume 3 issue 4 article 3

Mediating Effect of Audit Committee on the Connection Linking Auditor Attributes and Financial Reporting Quality: A Conceptual Framework

Saifullahi Abdullahi 1, Muhammad Law 2, Hussaini Bala 3 & Haruna Daddau 4

1Department of Accounting, Faculty of Management Science, Kaduna State University
2Department of Accountancy, Abba Gusau Polytechnic, Talata Mafara, Zamfara, Zamfara State.
3Department of Accounting, Faculty of Administrative Sciences and Economics Tishk International University, Erbil, Kurdistan Region, Iraq
4Department of Accounting, Faculty of Management Science, Kaduna State University Kaduna, Nigeria

Correspondence: [email protected] – [email protected] [email protected] – [email protected]

Received: November 8, 2022 Revised: December 15, 2022 Published: December 20, 2022

Abstract
Earlier research has shown that auditor attributes (AAT) complementary functions regarding audit
committee (ACs) are complicated and go beyond a straight relationship. This research’s goal is to
present a steady framework with the corresponding hypothesis and demonstrate the mediating
influence of ACs on the connection involving AAT features and financial reporting quality (FRQ).
To do so, we looked at the extant literature using conceptual approach on AAT, ACs, and FRQ
and discovered that studies on AAT and FRQ had diverse outcomes. We also discovered there was
minimal indication of non-audit service fees, industry experience, audit firm age, audit firm
tangibility, responsiveness, reliability and assurance impacting FRQ.
It was set up that more investigation is needed on the potential possible mediating effect of ACs
on AAT and FRQ. Future research is needed to evaluate our proposed framework in greater depth
empirically.

Keywords: Auditor Attributes, Financial Reporting Quality, Audit Committee Attributes

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DOI: https://10.23918/ejmss.V3i4p35

Citation

Abdullahi, S., Law, M., Bala, H., & Daddau, H. (2022.). Mediating Effect of Audit Committee on the Connection Linking Auditor Attributes and Financial Reporting Quality: A Conceptual Framework. Eurasian Journal of Management & Social Sciences, 3(4), 35–53. https://doi.org/10.23918/ejmss.V3i4p35

© Abdullahi, S., Law, M., Bala, H., & Daddau, H. , Published by EJMSS. This article is published under the Attribution-NonCommercial 2.0 Generic (CC BY-NC 2.0) license. Anyone may copy and redistribute the material in any medium or format, subject to full attribution to the original publication and authors. The full terms of this license may be seen at https://creativecommons.org/licenses/by-nc/2.0/

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