{"id":10161,"date":"2024-09-27T07:41:28","date_gmt":"2024-09-27T07:41:28","guid":{"rendered":"https:\/\/seybold-report.com\/?page_id=10161"},"modified":"2024-09-27T07:50:52","modified_gmt":"2024-09-27T07:50:52","slug":"fatima-yerima-bulama","status":"publish","type":"page","link":"https:\/\/seybold-report.com\/index.php\/fatima-yerima-bulama\/","title":{"rendered":"Fatima Yerima Bulama"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10161\" class=\"elementor elementor-10161\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93cfb25 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93cfb25\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ab720c8\" data-id=\"ab720c8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bd3144f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd3144f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b149ed3\" data-id=\"b149ed3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-066b5e1 elementor-widget elementor-widget-text-editor\" data-id=\"066b5e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h5><strong>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/h5><p><a href=\"https:\/\/seybold-report.com\/\"><strong>Moderating Effect of Key Audit Matters on the Relationship between IFRS Adoption and Financial Performance on Deposit Money Banks in Nigeria<\/strong><\/a><\/p><p><strong>\u00a0<\/strong><strong>AUTHORS:\u00a0 \u00a0 \u00a0<\/strong><\/p><p><strong>Fatima Yerima Bulama, Prof. Ofili Ugwudioha , Dr.Ahmad Bukola Uthman , Dr. Lucky Onmonya,Hadiza Bulama Bunu<\/strong><\/p><p><strong>DOI<\/strong>: <a href=\"https:\/\/zenodo.org\/records\/13846772\">10.5281\/zenodo.13846772<\/a><\/p><p><span style=\"font-size: 16px;\">\u00a0<\/span><strong style=\"font-size: 16px;\">Page:\u00a0 \u00a0262-284<\/strong><span style=\"font-size: 16px;\">\u00a0\u00a0<\/span><strong style=\"font-size: 16px;\">\u00a0Vol:<\/strong><span style=\"font-size: 16px;\"> 19\u00a0 \u00a0 <\/span><strong style=\"font-size: 16px;\">Issue:<\/strong><span style=\"font-size: 16px;\"> 09\u00a0 <\/span><strong style=\"font-size: 16px;\">Year:<\/strong><span style=\"font-size: 16px;\"> 2024<\/span><\/p><p><img decoding=\"async\" class=\"alignnone wp-image-3235\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png\" alt=\"creative commons, cc, character-785334.jpg\" width=\"26\" height=\"26\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-1022x1024.png 1022w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-150x150.png 150w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-768x769.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334.png 1278w\" sizes=\"(max-width: 26px) 100vw, 26px\" \/>\u00a0 \u00a0<img decoding=\"async\" class=\"alignnone size-medium wp-image-1242\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png\" alt=\"\" width=\"300\" height=\"14\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-768x36.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p><strong>ABSTRACT<\/strong><\/p><p>Amid growing concern regarding the performance of banks leading to incessant takeovers and financial constraints since IFRS adoption in Nigeria, within the context of the enforcement of key audit matters on all banks in Nigeria. This study examines the moderating effect of key audit matters on the relationship between IFRS adoption and financial performance of deposit money banks. The study drew data from secondary sources, extracted data from financial reports of 12 listed Deposit Money Banks in Nigeria. The study covers periods between 2005 and 2022 from the data employed in the study. With 214 observations, the data were analyzed using longitudinal econometric models. The study found that adopting IFRS does not significantly affect the financial performance of deposit money banks. More so, Key audit matters significantly affect the financial performance of deposit money banks in Nigeria. The study submits that IFRS adoption does not improve financial performance, but key audit matters led to a reduction in financial performance when introduced into the deposit money banks during the IFRS period. The study recommends, among others, the need for the CBN and other audit regulatory agencies to be gradual in introducing regulation so that the performance of the regulated firms will not be eroded while making efforts to comply as indicated by the reduced performance to the compliance of banks with audit rotation and key audit matters.<\/p><p><strong>\u00a0<\/strong><strong>Keywords:<\/strong><\/p><p>Key audit matters, financial performance, IFRS adoption<\/p><p><a href=\"#\"><strong>Received<\/strong>:<\/a> 02 August 2024<\/p><p><a href=\"#\"><strong>Accepted:<\/strong><\/a> 26 August 2024<\/p><p><a href=\"#\"> <strong>Published:<\/strong><\/a> 27 September 2024<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ecf9e5 elementor-widget elementor-widget-button\" data-id=\"9ecf9e5\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2024\/09\/Fatima-Yerima-Bulama9652.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-da13adf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da13adf\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2bb3131\" data-id=\"2bb3131\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dc9452e elementor-widget elementor-widget-image\" data-id=\"dc9452e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/07\/ddds-e1688811920951-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-image-2318\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Moderating Effect of Key Audit Matters on the Relationship between IFRS Adoption and Financial Performance on Deposit Money Banks in Nigeria \u00a0AUTHORS:\u00a0 \u00a0 \u00a0 Fatima Yerima Bulama, Prof. Ofili Ugwudioha , Dr.Ahmad Bukola Uthman , Dr. Lucky Onmonya,Hadiza Bulama Bunu DOI: 10.5281\/zenodo.13846772 \u00a0Page:\u00a0 \u00a0262-284\u00a0\u00a0\u00a0Vol: 19\u00a0 \u00a0 Issue: &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seybold-report.com\/index.php\/fatima-yerima-bulama\/\"> <span class=\"screen-reader-text\">Fatima Yerima Bulama<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-10161","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - 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