Moderating role of board independence on the relationship between auditor’s characteristics and financial reporting timeliness among non-financial service firms in Nigeria

Authors

  • Sadiq Oshoke Akhor Department of Accounting, Faculty of Management Sciences, Ambrose Alli University, Ekpoma, Edo State, Nigeria
  • Dennis Onutomaha Akrawah Department of Accounting, LAPO Institute for Microfinance and Management Studies, Benin City, Edo State. Principal Consultant,Dennakra Associates, Benin City, Edo State, Nigeria

DOI:

https://doi.org/10.33003/fujafr-2026.v4i3.385.18-29

Keywords:

Attribution theory, Auditors’ experience, Auditors’ independence, Board governance, Financial reporting timeliness

Abstract

Purpose: This study examined the moderation effect of board independence on the relationship between auditor’s characteristics and financial reporting timeliness and the moderating effect of board governance among listed non-financial service firms in Nigeria.

Methodology: The study used expo-facto research design where the secondary data were collected from non-financial service firms listed in the Nigeria Exchange Group. The study used simple random sampling technique to select sixteen (16) firms for the period covering 2018 to 2024 and analysed using descriptive statistics, correlation analysis and Generalized Linear Model Regression (GLM) technique.

Results and Conclusion: The results showed that auditor’s independence has a significant negative effect on financial reporting timeliness in listed service firms in Nigeria auditor’s experience has a significant negative effect on financial reporting timeliness in listed non-financial service firms in Nigeria. On the moderating, it was found that, board independence had no moderating effect on the relationship between auditor’s independence and financial reporting timeliness in listed non-financial service firms in Nigeria. However, board independence had a moderating effect on the relationship between auditor’s experience and financial reporting timeliness in listed non-financial service firms in Nigeria.

Implication of Findings: The finding highlights that auditor independence is a core value of auditor characteristics that enhance early disclosure of accounting information to the users.

Author Biographies

  • Sadiq Oshoke Akhor, Department of Accounting, Faculty of Management Sciences, Ambrose Alli University, Ekpoma, Edo State, Nigeria

    Dr. Sadiq Oshoke Akhor is a senior lecturer in the Department of Accounting, Ambrose Alli University, Ekpoma

  • Dennis Onutomaha Akrawah, Department of Accounting, LAPO Institute for Microfinance and Management Studies, Benin City, Edo State. Principal Consultant,Dennakra Associates, Benin City, Edo State, Nigeria

    Dr.  Dennis Onutomaha Akrawah is a senior lecturer  in the department of accounting, LAPO Institute for Microfinance and Management Studies, Benin City, Edo State.

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Published

04-08-2026

Issue

Vol. 4 No. 3 (2026): September 30, 2026

Section

Articles

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Copyright (c) 2026 Sadiq Oshoke Akhor, Dennis Onutomaha Akrawah

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How to Cite

Akhor, S. O., & Akrawah, D. O. (2026). Moderating role of board independence on the relationship between auditor’s characteristics and financial reporting timeliness among non-financial service firms in Nigeria. FUDMA Journal of Accounting and Finance Research [FUJAFR], 4(3), 18-29. https://doi.org/10.33003/fujafr-2026.v4i3.385.18-29

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