An Innovation Searching for Analyzing & Enhancing the Chinese Top Provinces’ GDP & Subject for the Archives of Engineering and Technology
Run Xu, Gyeongsang National University, School of Nano New Materials Engineering, Jinju-Si 52828, Gyeongsangnam-Do, South Korea.
Zhenguo Li, Yanshan University, School of Electrical Engineering, Qinhuangdao 066000, Hebei Province, China.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18944889 | Page 01 to 11
Abstract
The GDP (gross domestic product) will take a role on positive activities so as to enhance the economy target in last year and in this year the increasement step may be defined to attain in perspective. Thereby the concluding last year ones and making a strategic plan for next year will relate all of our aspects like life̖ consumption & production̖ education̖ environmental sustainability, ensuring balanced growth across sectors. By aligning individual and institutional efforts with national development priorities, we foster inclusive progress that benefits all stakeholders. This integrated approach gains renewed urgency in new year perspective and strategic plan by the relevant governmental constitution and institutions. Specially as 2026 unfolds with heightened focus on new challenge for us is to continue to endeavour sustainably on various high level fields like Artificial Intelligence̖ bio-medical pharmacy̖ new function materials etc. many lines. That may take an important role in increasing our GDP value for this year. Thereby, we need to continue to search those cutting-edge-fields through our experts and scientists because those aspects may be proceeded sustainably special in low-contamination non fossil fuel like wind energy̖ photovoltaic energy ̖hydraulic one̖ nuclear reacting-pile one. Wo we need a lot of engineers & scholars etc participating cooperatively and satisfy the producing̖ learning̖ searching & usefulness series of industrial procedures to invest and push into market meeting consumers demands. There will be still big resilient space to wield our imagination and research capacity to publish the relevant achievement in famous journals so as to arouse the basis & application aspects research together for alleviating the cause matters. We should continue to search and develop the low-carbon energy base status and application to futural huge requirement electricity for example the chargeable battery technique etc. reserved energy stations which increases from several years gradually meeting the electrical vehicle̖ hybrid vehicle even small motorcycles.
Keywords: GDP; Chinese provinces GDP analysis; five metropolitan cities GDP comparison; the Archives of Engineering and Technology; analyze & enhance.
All articles published by MSIP are made immediately available worldwide under an open access license. No special permission is required to reuse all or part of any MSIP article, including figures and tables.
For articles published under a Creative Commons CC BY 4.0 license, any part of the article may be reused for any purpose, including commercial use, provided that the original MSIP article is clearly cited.
An Innovation Searching for Analyzing & Enhancing the Chinese Provinces GDP & Five Metropolitan Cities GDP Value
Run Xu, Gyeongsang National University, School of Nano New Materials Engineering, Jinju-Si 52828, Gyeongsangnam-Do, South Korea.
Zhenguo Li, Yanshan University, School of Electrical Engineering, Qinhuangdao 066000, Hebei Province, China.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18944812 | Page 01 to 12
Abstract
The GDP (gross domestic product) will take a role on positive activities so as to enhance the economy target in last year and in this year the increasement step may be defined to attain in perspective. Thereby the concluding last year ones and making a strategic plan for next year will relate all of our aspects like life̖ consumption & production̖ education̖ environmental sustainability, ensuring balanced growth across sectors. By aligning individual and institutional efforts with national development priorities, we foster inclusive progress that benefits all stakeholders. This integrated approach gains renewed urgency in new year perspective and strategic plan by the relevant governmental constitution and institutions. Specially as 2026 unfolds with heightened focus on new challenge for us is to continue to endeavour sustainably on various high level fields like Artificial Intelligence̖ bio-medical pharmacy̖ new function materials etc. many lines. That may take an important role in increasing our GDP value for this year. Thereby, we need to continue to search those cutting-edge-fields through our experts and scientists because those aspects may be proceeded sustainably special in low-contamination non fossil fuel like wind energy̖ photovoltaic energy ̖hydraulic one̖ nuclear reacting-pile one. Wo we need a lot of engineers & scholars etc participating cooperatively and satisfy the producing̖ learning̖ searching & usefulness series of industrial procedures to invest and push into market meeting consumers demands. There will be still big resilient space to wield our imagination and research capacity to publish the relevant achievement in famous journals so as to arouse the basis &application aspects research together for alleviating the cause matters. We should continue to search and develop the low-carbon energy base status and application to futural huge requirement electricity for example the chargeable battery technique etc. reserved energy stations which increases from several years gradually meeting the electrical vehicle̖ hybrid vehicle even small motorcycles.
Keywords: GDP; Chinese provinces GDP analysis; five metropolitan cities GDP comparison; the International Journal of Current Research; analyze & enhance.
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Total Quality Management and Healthcare Service Delivery in National Government Referral Hospitals in Kenya
Simon Waithaka, Doctoral Candidate, School of Business and Economics, Daystar University, Nairobi, Kenya.
Joanes Kyongo Ph. D, School of Business and Economics, Daystar University, Nairobi, Kenya.
Job Omagwa Ph. D, School of Business, Economics & Tourism, Kenyatta University, Nairobi, Kenya.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18942204 | Page 01 to 28
Abstract
In recent years, the implementation of robust Total Quality Management (TQM) has played a pivotal role in enhancing healthcare service delivery, a crucial factor for the well-being of individuals. In Kenya, despite the existence of established social health mechanisms, healthcare service delivery faces significant challenges. The objective of the study was to examine the effect of Total Quality Management on Healthcare Service Delivery (HSD) in National Government Referral Hospitals in Kenya. The research is grounded in three theoretical frameworks: Stakeholder Theory, Resource-Based View Theory, and Contingency Theory, which explain how internal resources and contextual factors affect healthcare service delivery. Using a positivist philosophy and a descriptive research design, the study targeted a sample of 199 hospital management respondents and 100 patients from National Government Referral Hospitals in Kenya. Data was collected using structured questionnaires and data collection sheets, ensuring validity and reliability through expert reviews and Cronbach’s Alpha. Statistical analyses, including descriptive analysis, factor analysis, and regression analysis, were employed to test the hypotheses and assess the statistical significance of the effects. The findings revealed a positive and statistically significant effect of TQM on healthcare service delivery, with improvements in service outcomes directly linked to its implementation. The study highlights the importance of adopting a comprehensive approach to TQM in healthcare settings, emphasizing the need for continuous improvement practice. The study recommends that hospitals should focus on enhancing service quality through effective management practices, promoting employee engagement, and ensuring consistent service delivery to improve overall patient satisfaction and health outcomes.
Keywords: Total Quality Management, Healthcare Service Delivery, Stakeholder Theory, Resource-Based View Theory and Contingency Theory.
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HUMAN RESOURCE DEVELOPMENT STRATEGIES FOR SUSTAINABLE DEVELOPMENT AT THE COLLEGE OF MACHINERY AND IRRIGATION
Nguyen Van Chuong, College of Machinery and Irrigation, Dong Nai Province, Vietnam.
Le Thi Dao, College of Machinery and Irrigation, Dong Nai Province, Vietnam.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18941718 | Page 01 to 18
Abstract
Human resource development (HRD) has a vital role to play in the support of sustainable development within higher education institutions, especially with the emergence of globalization and the transformation of technology. The current study aimed to explore the current status, problems, and strategic solutions for human resource development at the College of Machinery and Irrigation. The current study employed a mixed-methods research design with a questionnaire survey among 45 members of the staff and semi-structured interviews with educational managers and senior lecturers. The findings from the quantitative survey revealed that the institution has successfully developed various human resource development activities, such as training workshops and professional seminars, with the perceptions of the staff members at a moderate level regarding training opportunities, research development, and digital competence support. The findings from the qualitative survey revealed various major problems, such as the lack of long-term strategic planning, insufficient funding for professional development programs, insufficient digital competence support, and insufficient opportunities for international collaborations. The current study suggests that it is essential to strengthen the strategic human resource development planning and develop various professional development activities and digital competence support for the staff members to support the sustainable development of the institution.
Keywords: human resource development, sustainable development, higher education, educational management, strategic planning.
All articles published by MSIP are made immediately available worldwide under an open access license. No special permission is required to reuse all or part of any MSIP article, including figures and tables.
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An Innovation Searching for Increasing the Chinese Cities’ GDP & per capita Value on Scientists Sustainably
Run Xu, Gyeongsang National University, School of Nano New Materials Engineering, Jinju-Si 52828, Gyeongsangnam-Do, South Korea.
Zhenguo Li, Yanshan University, School of Electrical Engineering, Qinhuangdao 066000, Hebei Province, China.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18921450 | Page 01 to 12
Abstract
As an indicator to nations economy development the GDP (gross domestic product) has an important influence to the economy level, quality aspects etc., so the comparing with other continents will have a significant meaning continuously by scientists who publish their latest achievement at the high impact-factor journal within a periodic time. We should look at the paper through internet web site even we can download the article for seeing later for the sake of erecting reading habits and information from there. Thereby, the one in journal will become a bridge connecting the readers and authors where the new method, approach may be seen by us. So that the high-technology product is able to be produced with those innovation method accounting for certain meaning new products which may stimulus the presently searching and producing ones because there is so thorough investigation to one property. We should continue to process those key parameter searching activity so that new functional product enables to be created in light of insistence and resilience measures. On the other hand, new quality productivity will be pushed from laboratory to industrial business like photovoltaic one, vehicle battery, hydrogen fuel etc. field, which may increase the corresponding industrial substitution those old energy usefulness for new quality energy. All of them may form the new industrial innovation with new transiting energy product which occupies the industrial production more and more. In future those new energy like generating the electrical amount has to dominate more ratio in GDP value. We must rapidly and urgently promote the new quality productivity from university lab to institution and industrial business for the sake of transforming the innovation energy into society quickly. On the other side, the more attracting the excellent talents from oversees university, institution & industry business will be done by us from now on. In light of News report the China R & D (research & development) investment ratio is gradually increasing year by year, so there is more chance and good equipment can match to proceed the new high-tech product preliminary investigation and promotion by recruiting others like USA top scientists who can transfer the USA top technique to China. We should go on processing those talents turn-back work from famous university etc. in abroad like USA accounting for new environmental formality to become the leadership role now.
Keywords: innovation; search for; trillion Yuan GDP Cities in China; Chinese Cities’ GDP & per capita.
All articles published by MSIP are made immediately available worldwide under an open access license. No special permission is required to reuse all or part of any MSIP article, including figures and tables.
For articles published under a Creative Commons CC BY 4.0 license, any part of the article may be reused for any purpose, including commercial use, provided that the original MSIP article is clearly cited.
An Innovation Searching for Enhancing & Analyzing the Chinese Provinces GDP Value Sustainably
Run Xu, Gyeongsang National University, School of Nano New Materials Engineering, Jinju-Si 52828, Gyeongsangnam-Do, South Korea.
Zhenguo Li, Yanshan University, School of Electrical Engineering, Qinhuangdao 066000, Hebei Province, China.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18920804 | Page 01 to 12
Abstract
As an indicator to nations economy development the GDP (gross domestic product) has an important influence to the economy level, quality aspects etc., so the comparing with other continents will have a significant meaning continuously by scientists who publish their latest achievement at the high impact-factor journal within a periodic time. We should look at the paper through internet web site even we can download the article for seeing later for the sake of erecting reading habits and information from there. Thereby, the one in journal will become a bridge connecting the readers and authors where the new method, approach may be seen by us. So that the high-technology product is able to be produced with those innovation method accounting for certain meaning new products which may stimulus the presently searching and producing ones because there is so thorough investigation to one property. We should continue to process those key parameter searching activity so that new functional product enables to be created in light of insistence and resilience measures. On the other hand, new quality productivity will be pushed from laboratory to industrial business like photovoltaic one, vehicle battery, hydrogen fuel etc. field, which may increase the corresponding industrial substitution those old energy usefulness for new quality energy. All of them may form the new industrial innovation with new transiting energy product which occupies the industrial production more and more. In future those new energy like generating the electrical amount has to dominate more ratio in GDP value. We must rapidly and urgently promote the new quality productivity from university lab to institution and industrial business for the sake of transforming the innovation energy into society quickly. On the other side, the more attracting the excellent talents from oversees university, institution & industry business will be done by us from now on. In light of News report the China R & D (research & development) investment ratio is gradually increasing year by year, so there is more chance and good equipment can match to proceed the new high-tech product preliminary investigation and promotion by recruiting others like USA top scientists who can transfer the USA top technique to China. We should go on processing those talents turn-back work from famous university etc. in abroad like USA accounting for new environmental formality to become the leadership role now.
Keywords: innovation; search for; provincial GDP in China; Chinese Cities’ GDP; analysis; increase.
All articles published by MSIP are made immediately available worldwide under an open access license. No special permission is required to reuse all or part of any MSIP article, including figures and tables.
For articles published under a Creative Commons CC BY 4.0 license, any part of the article may be reused for any purpose, including commercial use, provided that the original MSIP article is clearly cited.
The Searching for Analyzing the China &European Industrial Production Comparison & the 2026 Nature Index Ranking of Chinese Top Universities Sustainably through Observing Statistic Data
Run Xu, Gyeongsnag National University, School of Nano New Materails Eng., Jinju-Si 52828, Gyeongsangnam-Do, South Korea.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18851927 | Page 01 to 12
Abstract
The nations & regions GDP (gross domestic product) will represent their comprehensive strength in views of economy level and quality, so searching it may have an important effectiveness for us to process statistic with the national producing amount every month, season and year. In the meantime, the value with y-y has also a significant meaning that reflects the economy growth step because we should clarify the increasing change so as to evaluate the increasement and declination value preciously. The positive y-y value may mean the good and rapid economy developing status whilst the minus one may state the bad and slow economy step. So we judge the economy developing enhancement and decreasement through that y-y value for a certain period. Meantime, the toughness of national economy developing force will be shown by the y-y value because some regions remained a low economy situation but its y-y value had high one explained the high toughness with such regions besides the low GDP value. So that the new-quality productivity will be sought by us continuously special by those scientist, senior engineer, experts because they can lead to new feasible energy and dynamic force to drive the new one into realizing new-quality productivity producing a certain effectiveness to GDP enhancement as last. In the meantime, the new-high-technology product will be formed accordingly that can create the industrial chains to support the high-knowledge skill transformed into the more comprehensive and complicated product for the sake of serving our citizen with modernization. The emerging technology would be driven the new energy force that includes the low -carbon and low-contamination electricity generator which may form the new quality productivity protected our earth from carbon-oxide and nitric-oxide etc. release. So that some the high-tech products would aware that the transformation and positively prepare the futural product producing and application. Thereby, the nations GDP will reflect the whole economy special in new high-tech-field maker and products will play a significant influence on that value increasement and control the y-y value under our consideration.
Keywords: Searching for; analyzing; China & European industrial production; 2026 latest nature index ranking with Chinese universities; by sustainably observing.
All articles published by MSIP are made immediately available worldwide under an open access license. No special permission is required to reuse all or part of any MSIP article, including figures and tables.
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The Future of Behavioral Economics and AI in Sustainable Development
Durgeshwary Kolhe, Student, Master of Science in Clinical Psychology, School of Vedic Sciences, MIT -ADT University, Pune, Maharashtra, India.
Arshad Bhat, Assistant Professor, Amity Institute of Liberal Arts, Amity University Mumbai, Maharashtra, India.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18851874 | Page 01 to 48
Abstract
This study examines how behavioral economics and artificial intelligence can be used together to address the problem of sustainable development with a transformative potential. Combining the knowledge of human decision-making and the predictive and analytical abilities of AI, other approaches to developing effective interventions that facilitate sustainable practices in the realms of personality, organization, and policy were proposed. The study addresses the question on how AI-based systems can enhance behavior nudges, maximize economic incentives and overcome cognitive biases that hinder sustainable decision-making. This is based on the use of case studies and theoretical models, emphasis on ethical aspects, limitations on implementation, and the future of this multidisciplinary field. This analysis demonstrates that such a combination can accelerate the progress of achievement of the United Nations Sustainable Development Goals as well as offer equitable and clear solutions that respect human autonomy.
Keywords: Behavioral economics, artificial intelligence, sustainable development, predictive modeling, cognitive biases, green consumption, environmental decision-making, SDGs.
All articles published by MSIP are made immediately available worldwide under an open access license. No special permission is required to reuse all or part of any MSIP article, including figures and tables.
For articles published under a Creative Commons CC BY 4.0 license, any part of the article may be reused for any purpose, including commercial use, provided that the original MSIP article is clearly cited.
The Searching for the Mumbai & Zhejiang province cities GDP and the Chinese top cities GDP analysis Sustainably through Observing Statistic Value
Run Xu, Gyeongsnag National University, School of Nano New Materails Eng., Jinju-Si 52828, Gyeongsangnam-Do, South Korea.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18851822 | Page 01 to 11
Abstract
The nations & regions GDP (gross domestic product) will represent their comprehensive strength in views of economy level and quality, so searching it may have an important effectiveness for us to process statistic with the national producing amount every month, season and year. In the meantime, the value with y-y has also a significant meaning that reflects the economy growth step because we should clarify the increasing change so as to evaluate the increasement and declination value preciously. The positive y-y value may mean the good and rapid economy developing status whilst the minus one may state the bad and slow economy step. So we judge the economy developing enhancement and decreasement through that y-y value for a certain period. Meantime, the toughness of national economy developing force will be shown by the y-y value because some regions remained a low economy situation but its y-y value had high one explained the high toughness with such regions besides the low GDP value. So that the new-quality productivity will be sought by us continuously special by those scientist, senior engineer, experts because they can lead to new feasible energy and dynamic force to drive the new one into realizing new-quality productivity producing a certain effectiveness to GDP enhancement as last. In the meantime, the new-high-technology product will be formed accordingly that can create the industrial chains to support the high-knowledge skill transformed into the more comprehensive and complicated product for the sake of serving our citizen with modernization. The emerging technology would be driven the new energy force that includes the low -carbon and low-contamination electricity generator which may form the new quality productivity protected our earth from carbon-oxide and nitric-oxide etc. release. So that some the high-tech products would aware that the transformation and positively prepare the futural product producing and application. Thereby, the nations GDP will reflect the whole economy special in new high-tech-field maker and products will play a significant influence on that value increasement and control the y-y value under our consideration.
Keywords: Searching for; analyzing; Chinese top cities; Mumbai &Chinese Zhejiang cities; by sustainably observing.
All articles published by MSIP are made immediately available worldwide under an open access license. No special permission is required to reuse all or part of any MSIP article, including figures and tables.
For articles published under a Creative Commons CC BY 4.0 license, any part of the article may be reused for any purpose, including commercial use, provided that the original MSIP article is clearly cited.
The Searching for the Mumbai & Zhejiang province cities GDP and the Chinese top cities GDP analysis Sustainably through Observing Historical Statistic Value
Run Xu, Gyeongsnag National University, School of Nano New Materails Eng., Jinju-Si 52828, Gyeongsangnam-Do, South Korea.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18851760 | Page 01 to 10
Abstract
The nations & regions’ GDP (gross domestic product) will represent their comprehensive strength in views of economy level and quality, so searching it may have an important effectiveness for us to process statistic with the national producing amount every month, season and year. In the meantime, the value with y-y has also a significant meaning that reflects the economic growth step because we should clarify the increasing change so as to evaluate the increasement and declination value preciously. The positive y-y value may mean the good and rapidly developing status whilst the minus one may state the bad and slow economy step. So, we judge the economy developing enhancement and decreasement through that y-y value for a certain period. Meantime, the toughness of national economy developing force will be shown by the y-y value because some regions remained in a low economic situation, but its y-y value had high one explained the high toughness with such regions besides the low GDP value. So that the new-quality productivity will be sought by us continuously specially by scientists, senior engineers, experts because they can lead to new feasible energy and dynamic force to drive the new one into realizing new-quality productivity producing a certain effectiveness to GDP enhancement as last. In the meantime, The new-high-technology product will be formed accordingly that can create the industrial chains to support the high-knowledge skill transformed into the more comprehensive and complicated product for the sake of serving our citizen with modernization. The emerging technology would drive the new energy force that includes the low -carbon and low-contamination electricity generator which may form the new quality productivity protecting our earth from carbon-oxide and nitric-oxide etc. release. So that some high-tech products would be aware that the transformation positively prepares the futural product producing and application. Thereby, the nation’s GDP will reflect the whole economy special in new high-tech-field makers, and products will play a significant influence on that value increasement and control the y-y value under our consideration.
Keywords: Searching for; analyzing; Chinese top cities; Mumbai &Chinese Zhejiang cities; by sustainably observing.
All articles published by MSIP are made immediately available worldwide under an open access license. No special permission is required to reuse all or part of any MSIP article, including figures and tables.
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IMPACT OF YIELD DYNAMICS ON TREASURY SECURITIES INVESTMENT BEHAVIOR IN TANZANIA
Flory Okandju Okonge, Department of Accounting and Finance, The Open University of Tanzania.
Dr. George Nyaronga, Department of Accounting and Finance, The Open University of Tanzania.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18849846 | Page 01 to 26
Abstract
This study examines the impact of yield dynamics on investment behavior in Tanzania’s Treasury securities market. Using secondary data obtained from the Bank of Tanzania, the Ministry of Finance and Planning, the Dar es Salaam Stock Exchange, and other official financial market reports, the study analyzes trends in Treasury securities yields, interbank cash market liquidity, and private sector credit allocation. The analysis is guided by Keynesian Liquidity Preference Theory, Portfolio Choice Theory, and Crowding-Out Theory to explain investor behavior and interest rate movements. The findings reveal that persistently high yields on long-term Treasury securities have significantly influenced investment behavior, leading to strong investor demand and repeated oversubscription of government securities auctions. Despite adequate liquidity and declining interest rates in the interbank cash market, financial institutions continue to allocate a substantial share of their portfolios to Treasury securities due to their attractive risk-adjusted returns. This investment pattern has contributed to a partial crowding-out effect, whereby increased government borrowing absorbs domestic financial resources and constrains private sector credit growth without fully displacing private investment. The study highlights the central role of Treasury securities in Tanzania’s financial system and underscores the need for balanced fiscal and monetary policy coordination to promote sustainable financial intermediation and market diversification.
Keywords: Treasury securities; Interest rate dynamics; Interbank cash market; Financial intermediation; Investment behavior; Crowding-out effect
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CORPORATE GOVERNANCE INDEX AND AUDIT FEES ON EARNINGS QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
ACHU FELIX ADIE, Department of Accountancy, University of Cross River State, Calabar, Nigeria.
EJOH, NDIFON OJONG, Department of Accountancy, University of Cross River State, Calabar, Nigeria.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18817966 | Page 01 to 20
Abstract
This study examines how audit fees and corporate governance index inclusion influence earnings quality among 15 listed Nigerian banks from 2014–2023, using 120 bank-year observations. Panel regression results reveal that a 1% increase in audit fees reduces discretionary accruals by approximately 0.03 points (p < 0.05), signalling improved earnings quality. Membership in the NGX Corporate Governance Index is associated with a 0.05 reduction in discretionary accruals (p < 0.01), even after controlling for audit fees, firm size, and profitability. Interestingly, bank size negatively correlates with earnings quality, with larger banks reporting higher discretionary accruals despite stronger audit scrutiny. These findings affirm that both audit effort and governance transparency independently enhance reporting discipline, consistent with agency and signalling theory. The study concludes that robust corporate governance benchmarking and well-priced audit services reduce opportunistic financial reporting, though supervisory intervention is needed for larger institutions. Recommendations include expanding governance index participation, protecting auditor independence, and addressing size-related governance anomalies.
Keywords: Corporate governance, audit fees, earnings quality.
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AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY OF LISTED SERVICE FIRMS IN NIGERIA: THE MODERATING EFFECTS OF EXTERNAL AUDIT QUALITY
Emmanuel Ogar Ebre, Department of Accountancy, Faculty of Management and Social Sciences, University of Cross River State, Nigeria.
Prof. Sylvanus Ushie Oko, Department of Accountancy, Faculty of Management and Social Sciences, University of Cross River State, Nigeria.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/18817903 | Page 01 to 24
Abstract
This paper investigates the effect of audit committee characteristics on financial reporting quality (FRQ) among listed service firms in Nigeria, with a particular focus on the moderating role of external audit quality (EAQ). Difference Generalized Method of Moments (GMM) estimation was used to overcome the endogeneity and autocorrelation problems, and the analysis was based on a panel dataset of 20 listed service firms that satisfied the conditions of a period time spanning from 2014 to 2023. The results indicate that the quality of the external audit plays an important moderating role in the linkage between audit committee textures and financial reporting quality. Specifically, EAQ enhances the positive effect of audit committee independence and meeting frequency on FRQ, while it mitigates the negative effect of audit committee expertise. Furthermore, leverage (LEV) exerts a significant positive influence on FRQ, while firm size (FSIZE) is not statistically significant. The statistical validity of the instruments and lack of second order autocorrelation are supported by the Arellano-Bond and Sargan diagnostic tests that provide evidence of the robustness of the model. The study recommends encouraging a balanced collaboration between internal audit committees and external auditors to prevent role dilution and optimize oversight efficiency.
Keywords: Audit Committee Independence, External Audit Quality, Financial Reporting Quality, Audit Expertise, Corporate Governance, Audit Meetings, GMM
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