Advanced Journal of Finance and Accounting

Corporate collapses, business failures and fraudulent financial reporting scandals have led to a very turbulent time, resulting in a credibility crisis for the auditing profession as a whole. There is an increasing demand on auditors by regulators, third parties, and users of their services in terms of their responsibilities and duties to perform. Using the... Continue here

The purpose of the paper is to investigate the relationship between leverage and risk disclosure in Nigeria. Considering the 14 deposit money banks listed on the stock exchange, a partial least square-structural equation model was run to examine the influence of leverage on the extent of risk disclosure measured through an index based on the information disclosed... Continue here