Mohammed Mustapha Bagudo

Department of Accounting, Ahmadu Bello University, Zaria Kaduna State, Nigeria

mmbagodu@yahoo.com

3 Publications

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Publications 3

Research Article Vol. 11, Issue 1

INTERNAL GOVERNANCE MECHANISMS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) COMPLIANCE IN NIGERIA

Mohammed Mustapha Bagudo^*, Nasiru Yunusa, Mohammed Lawal

The study examined the impact of internal governance mechanisms on compliance with IFRS disclosure in Nigeria in the year of IFRS mandatory adoption. The study used multiple regression in a sample of 154 listed companies in Nigeria to determine how internal governance mechanisms affect IFRS compliance. The result shows that internal governance mech...

Dec, 2015 Vol. 11, Issue 1 31 views 56 downloads

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Research Article Vol. 10, Issue 1

MANDATORY ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND VALUE RELEVANCE OF ACCOUNTING INFORMATION IN THE NIGERIAN FINANCIAL FIRMS

Mohammed Mustapha Bagudo^*, Nasiru Yunusa, Aisha Oyiza Otori

Prior to mandatory adoption of International Financial Reporting Standards (IFRS), the Nigerian Statement of Accounting Standard (SAS) was considered of low quality and inadequate to address the financial reporting needs of companies in Nigeria. Nigeria adopted IFRS to overcome the weaknesses of SAS and improve the information contents of financial...

Jun, 2014 Vol. 10, Issue 1 39 views 45 downloads

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Research Article Vol. 9, Issue 2

PRAGMATIC PHILOSOPHICAL APPROACH TO WEIGHTING CORPORATE DISCLOSURE IN ACCOUNTING RESEARCH

Mohammed Lawal^*, Mohammed Mustapha Bagudo

The philosophical perspective which underpins any research is fundamental to the outcome of the inquiry and the applicability of its findings. Generally, accounting research was dominated by the interpretive philosophical paradigm during the ‘golden age’ of accounting research, while contemporary accounting research has been largely dominated by po...

Dec, 2013 Vol. 9, Issue 2 46 views 53 downloads

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