Yunusa, N. and Mohamed, Rapiah and Che Adam, Noriah (2016) Executive and non-executive auditors and environmental disclosure among listed firms in Nigeria. Journal of Advanced Research in Business and Management Studies, 5 (1). pp. 1-7. ISSN 2462-1935

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Abstract

This study confirmed the relationship between executive and non-executive auditors in relation to environmental disclosure among the annual reports of environmentally sensitive listed companies in Nigeria.This is in line with the objective of this research that is to examine empirically the role of executive and non-executive auditors on the environmental disclosures of environmentally sensitive listed companies in Nigeria.The data of the study is collected from the financial annual reports of the said listed companies during as at 31st December, 2014.The dependent variable environmental disclosure is derived from the Global Reporting Initiative checklist while the executive and non-executive auditors are the number of executive and non-executive auditors in the audit committee of the company respectively.Using ordinary least square regression to test the hypothesis of the study however, the result of the study shows that while executive auditors have no significant relationship with environmental disclosure, non-executive auditors is found to be positively significant impacted on environmental disclosure in Nigerian environmentally sensitive listed industries.

Item Type:	Article
Uncontrolled Keywords:	Executive auditors, Non-executive auditors, Environmental disclosures, Environmentally sensitive industries
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Rapiah Mohamed
Date Deposited:	27 Apr 2017 04:04
Last Modified:	27 Apr 2017 04:04
URI:	https://repo.uum.edu.my/id/eprint/21869

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