AB

Ahmad Bello Dogarawa

Department of Accounting, Ahmadu Bello University, Zaria, Nigeria

5 Publications
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0 Citations
250 Global Citations

Publications 5

1
Research Article Vol. 12, Issue 2

BOARD CHARACTERISTICS, OWNERSHIP STRUCTURE AND FIRM VALUE OF LISTED PETROLEUM COMPANIES IN NIGERIA

Samaila Thompson*, Ahmad Bello Dogarawa, Musa Inuwa Fodio

Corporate governance is increasingly becoming a topical issue in Nigeria especially given the number of events that led to reforms meant to strengthen sound firm practices in the country. The events which include growth and decline in the equity market, expansion in the number of shareholders and a variety of corporate scandals have continued t...

2
Research Article Vol. 12, Issue 1

EFFECT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF LISTED OIL MARKETING COMPANIES IN NIGERIA

This paper examines the effect of audit quality attributes on earnings management of listed oil marketing companies in Nigeria. Secondary data were extracted from nine companies listed on the Nigerian Stock Exchange (NSE) from 2009 to 2014 and analyzed using panel multiple regression technique. The result of Hausman specification test sugge...

3
Research Article Vol. 11, Issue 2

DETERMINANTS OF EXTERNAL AUDITORS’ ROTATION IN LOCAL GOVERNMENT COUNCILS OF KADUNA STATE

Ahmad Aliyu Abdullahi*, Salisu Mamman, Ahmad Bello Dogarawa

This study examined empirically the determinants of external auditors’ rotation in Kaduna State Local Governments. A survey of local government directors of finance, internal auditors, area auditors and local government inspectors was conducted to collect data on perceptions of attributes important in the external auditors’ appointment(rotation) de...

4
Research Article Vol. 11, Issue 2

BOARD CHARACTERISTICS, OWNERSHIP STRUCTURE AND FIRM VALUE OF LISTED PETROLEUM COMPANIES IN NIGERIA

Samaila Thompson*, Ahmad Bello Dogarawa, Musa Inuwa Fodio, Ahmad Bello

Corporate governance is increasingly becoming a topical issue in Nigeria especially given the number of events that led to reforms meant to strengthen sound firm practices in the country. The events which include growth and decline in the equity market, expansion in the number of shareholders and a variety of corporate scandals have continued to ra...

5
Research Article Vol. 11, Issue 1

BOARD DIVERSITY AND MANIPULATIVE ACCOUNTING PRACTICE AMONG LISTED CONGLOMERATES IN NIGERIA

Ishaka Mohammed Tukur*, Ahmad Bello Dogarawa, Jibril Yero

One of the main characteristics of an effective Board of Directors (BOD) is its membership diversity. Well-managed diversity on the BOD is expected to enhance a board’s capacity and effectiveness to monitor the opportunistic behaviour of managers, which more often than not motivates them to among other things engage in manipulative accounting pract...

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