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Author

T. Ogiriki

5 papers indexed here

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Open access Sep 2026

Audit Committee Expertise: Does It Enhance Reporting Quality of Corporate Firms in Nigeria?

This study looked at publicly traded companies in Nigeria's healthcare industry to see how audit committee knowledge affected financial reporting quality. Secondary data was culled from the yearly financial statements and corporate governance filings of five of the seven companies in the industry for the study, which u...

T. Ogiriki · 0 citations
Open access Sep 2026

Deferred Taxation: It’s Influence on Corporate Financial Position and Earnings Management

The study examined the influence of deferred taxation on corporate financial position and earnings management in industrial goods companies in Nigeria. Specifically, it assessed the effect of deferred tax obligations on net profit margin and earnings before interest and tax (EBIT), while considering the moderating role...

T. Ogiriki · 0 citations
Open access Sep 2026

Effect of Earnings Quality on Stock Valuation

This study examined the effect of earnings quality on stock valuation of listed oil and gas companies in Nigeria, with specific focus on accrual quality and earnings persistence. An ex-post facto research design was adopted, and the population comprised the seven oil and gas companies listed on the Nigerian Exchange...

T. Ogiriki · 0 citations
Aug 2026

Corporate Governance Attributes and Financial Reporting Lag of Consumer Goods Firms in Nigeria

This study aimed to examine the effect of corporate governance attributes on financial reporting lag of consumer goods firms in Nigeria. The study used panel data from 50 firm-year observations covering 2019–2023, making this an ex-post facto study. The data used for the study came from 10 consumer goods companies list...

T. Ogiriki · 0 citations
Open access Aug 2026

Effect of Audit Fees on Earnings Quality of Quoted Industrial Goods Companies in Nigeria

The study examined the effect of audit fees on the earnings quality of quoted industrial goods companies in Nigeria. Specifically, it evaluated the influence of audit fees on earnings predictability and earnings persistence. Two research objectives, questions, and hypotheses guided the study. An ex-post facto research...

T. Ogiriki · 0 citations

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