FACTORS INFLUENCING INTERNET FINANCIAL REPORTING AMONG NON-FINANCIAL LISTED FIRMS IN NIGERIA

This study investigates the factors influencing internet financial reporting among nonfinancial listed firms in Nigeria, considering factors such as firm size, profitability, and auditor reputation. The study population consists of one hundred and twelve (112) non-financial listed firms of which purposive sampling technique was used to select fifty (50) firms having adequate information needed for the study in their annual report from 2012 – 2018. The study utilised multiple regression analysis to investigate the influence of firm size, profitability, and auditor reputation on internet financial reporting. It was found that firm size positively influences internet financial reporting, while profitability and auditor reputation have a positively significant influence on internet financial reporting. Therefore, the study recommends that policymakers endeavour to ensure that the listed firms provide their financial report for easy access to users on the websites.