Disclosure Quality on Audit Fees of Companies in Agricultural Sector of Nigeria

Agostini, M., Costa, E., & Korca, B. (2022). Non-financial disclosure and corporate financial performance under directive 2014/95/EU: Evidence from Italian listed companies. Accounting in Europe, 19(1), 78-109. Al Lawati, H., Hussainey, K., & Sagitova, R. (2021). Disclosure quality vis-à-vis disclosure quantity: does audit committee matter in Omani financial institutions?. Review of Quantitative Finance and Accounting, 57(2), 557-594. Al-Qadasi, A., Baatwah, S. R., & Omer, W. K. (2023). Audit fees under the COVID-19 pandemic: evidence from Oman. Journal of Accounting in Emerging Economies, 13(4), 806-824. Ameraldo, F., & Ghazali, N. A. M. (2021). Factors influencing the extent and quality of corporate social responsibility disclosure in Indonesian shari'ah compliant companies. International Journal of Business and Society, 22(2), 960-984. Ananzeh, H. (2024). The impact of internal control of non-financial reporting-related weaknesses on audit fees: does external audit size matter?. Discover sustainability, 5(1), 189. Azizkhani, M., Hossain, S., & Nguyen, M. (2023). Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality. Accounting & Finance, 63(3), 3675-3707. Ban, Q. (2022). The quality of corporate social responsibility information disclosure and enterprise innovation: evidence from Chinese listed companies. Sustainability, 15(1), 238. Bassen, A., Buchholz, D., Lopatta, K., & Rudolf, A. R. (2025). Assessing biodiversity‐related disclosure: Drivers, outcomes, and financial impacts. Journal of Industrial Ecology, 29(1), 311-329. Calderon, T. G., & Gao, L. (2021). Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees. International Journal of Auditing, 25(1), 24-39. Cao, X., Mei, T., & Li, S. (2024). Research on the relationship between ESG disclosure quality and stock liquidity of Chinese listed companies. Green Finance, 6(1), 24. Cerciello, M., Busato, F., & Taddeo, S. (2023). The effect of sustainable business practices on profitability. Accounting for strategic disclosure. Corporate Social Responsibility and Environmental Management, 30(2), 802-819. Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh. Corporate social responsibility and environmental management, 29(1), 71-78. Ellili, N. O. D. (2022). Impact of ESG disclosure and financial reporting quality on investment efficiency. Corporate Governance: The International Journal of Business in Society, 22(5), 1094-1111. Erin, O. A., Bamigboye, O. A., & Oyewo, B. (2022). Sustainable development goals reporting: an analysis of disclosure. Journal of Accounting in Emerging Economies, 12(5), 761-789. Espahbodi, R., Lin, J., Liu, N., Mock, T. J., & Song, M. (2023). The effect of reporting key audit matters on audit fees and financial reporting quality: Evidence from Hong Kong. Journal of International Accounting Research, 22(2), 83-102. Fadila, E., Ramadhyani, Y., Saputri, Y., & Manurung, H. (2023). The Influence of Audit Fee, Audit Tenure, and Auditor Competency on Audit Quality: A Systematic Review. Hameed, F., Wilmshurst, T., & Horner, C. (2024). CSR disclosure quantity to CSR disclosure quality–in pursuit of a disclosure quality index. Pacific Accounting Review, 36(3/4), 433- 467. Herbert, W. E., & Agwor, T. C. (2021). Corporate governance disclosure and corporate performance of Nigerian banks. Journal of Research in Emerging Markets, 3(3), 14-36. Ho, V. H. (2022). Modernizing ESG disclosure. U. Ill. L. Rev., 277. Lai, A., & Stacchezzini, R. (2021). Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research. Meditari Accountancy Research, 29(3), 405-429. Li, B., Siciliano, G., Venkatachalam, M., Naranjo, P., & Verdi, R. S. (2021). Economic consequences of IFRS adoption: The role of changes in disclosure quality. Contemporary Accounting Research, 38(1), 129-179. Liu, C., & Xu, C. (2021). The effect of audit engagement partner professional experience on audit quality and audit fees: early evidence from Form AP disclosure. Asian Review of Accounting, 29(2), 128-149. Minutiello, V., & Tettamanzi, P. (2022). The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting. Corporate Social Responsibility and Environmental Management, 29(1), 1-18. Nerantzidis, M., Koutoupis, A., Drogalas, G., Vadasi, C., & Mitskinis, D. (2023). Impact of the audit committee on audit fees: A review and future research agenda. Cogent Business & Management, 10(2), 2238976. Nguyen, L. A., & Kend, M. (2021). The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives. Managerial Auditing Journal, 36(3), 437-462. Pourheidari, O., & Golmohammadi, M. (2023). Stakeholder management and audit fees. Interdisciplinary Journal of Management Studies, 16(4), 843-856. Ramdhony, D., Omran, M., & Hussainey, K. (2023). Board attributes and corporate social responsibility disclosure quality based on information typology. Review of Accounting and Finance, 22(4), 508-531. Rashid, C. A., & Sabir, J. R. A. (2023). The role of accounting measurement and disclosure of social capital in improving quality of accounting information. Redondo Alamillos, R., & De Mariz, F. (2022). How can European regulation on ESG impact business globally?. Journal of risk and Financial Management, 15(7), 291. Sharma, D. S., Ananthanarayanan, U., & Litt, B. (2021). CEO compensation, corporate governance, and audit fees: Evidence from New Zealand. International Journal of Auditing, 25(1), 117-141. Steuer, S., & Tröger, T. H. (2022). The role of disclosure in green finance. Journal of Financial Regulation, 8(1), 1-50. Sukesti, F., Almasyhari, A. K., Jamil, N. N., & Marzuki, A. (2022). IFRS Convergence and Disclosure Quality: The Role of Audit Quality Moderation (Study on Multinational Companies in Indonesia). Universal Journal of Accounting and Finance, 10(1), 72-81. Tan, D., Komal, B., Ezeani, E., Usman, M., & Salem, R. (2022). Carbon emission disclosures and financial reporting quality: does ownership structure and economic development matter?. Environmental Science & Policy, 137, 109-119. Uzougbo, N. S., Ikegwu, C. G., & Adewusi, A. O. (2024). Regulatory frameworks for decentralized finance : challenges and opportunities. GSC Advanced Research and Reviews, 19(02), 116-129. Villiers, C. (2022). New directions in the European Union’s regulatory framework for corporate reporting, due diligence and accountability: The challenge of complexity. European Journal of Risk Regulation, 13(4), 548-566. Wang, J., & Zhu, R. (2022). Economic policy uncertainty, corporate risk-taking and abnormal audit fees. International Journal of Economics and Finance, 14(12), 1-28. Wu, X., Luo, L., & You, J. (2025). Actions speak louder than words: environmental law enforcement and audit fees. Review of Accounting Studies, 30(1), 519-574. Xianzi, Y. A. N. G., Zheng, C., & Miao, W. A. N. G. (2025). The impact of environmental information disclosure quality on corporate value: The mediating role of innovation investment. Finance Research Letters, 79, 107304. Yahaya, A. O., & Onyabe, J. M. (2022). Do audit fee and auditor independence influence audit quality. Asian Journal of Finance and Accounting, 14(1), 66-80. Yuniarti, R., Novriela, C., & Rahmadona, F. (2021). The effect of audit fees and audit tenure to audit quality. Psychology and Education, 58(1), 6089-6099. Zahid, R. A., Khan, M. K., Anwar, W., & Maqsood, U. S. (2022). The role of audit quality in the ESG-corporate financial performance nexus: Empirical evidence from Western European companies. Borsa Istanbul Review, 22, S200-S212. Zarzycka, E., & Krasodomska, J. (2022). Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?. Journal of Applied Accounting Research, 23(1), 139-162. Zhang, P. F., & Shailer, G. (2021). Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement. The British Accounting Review, 53(3), 100970. Živko, I., Grbavac, J., & Barbarić, M. (2024). Sustainability reporting and the professional accountant in federation of Bosnia and Herzegovina. In The AI Revolution: Driving Business Innovation and Research: Volume 2 (pp. 483-496). Cham: Springer Nature Switzerland.