英文文献：Structure of Property Valuation firms and Property Valuation Reporting Quality in Nigeria-尼日利亚的房地产估价公司结构和房地产估价报告质量
英文文献作者：Abayomi Odekaya,Olusola Johnson,Adesegun Awosanya,Austin Otegbulu
英文文献摘要：
Purpose: Transparency through high-quality property valuation reporting in compliance with international standards is central to the attainment of maturity in an opaque property market in this era of globalized real estate investment. This study examined the extent to which Nigerian valuation reports have complied with International standards. It also examined the extent to which compliance with these standards are affected by the structure of property valuation firms in the country.Design/Methods followed/Approach: This study examined reports prepared for lending purposes in Nigeria most especially those that have been submitted to banks. The qualities of these reports are assessed by examining the extent to which they satisfy the “minimum content of valuation report” as prescribed by RICS and IVSC. Compliance with these standards are related to the structure of the valuation firms that prepared them in terms of size, structure of ownership and affiliation with international professional bodies like RICS, FIABCI and CASLE through Logistic regression analysis.Findings: The findings will be communicated as the study is about to be completed.Originality/value of work: No known study (to the best of our knowledge) had examined the effect of the structure of property valuation firms on the quality of reports. While the collapse of multinationals like Enron and WorldCom with the indictment of Arthur Andersen further triggered the scrutiny of Audit firms in terms of structures and size through researches (such as Simunic, 2003; Foroghi and Shahshahani, 2012; Adeyemi and Fagbemi, 2010; Sawan and Alsaqqa, 2013), there has not been any recorded attention on the investigation of the structure of property valuation firms in the wake of property valuation induced crisis like the Schneider Affair of Germany and the Asian Financial crisis.

目的:在这个房地产投资全球化的时代，通过符合国际标准的高质量房地产估价报告来提高透明度，对于在不透明的房地产市场中达到成熟至关重要。这项研究审查了尼日利亚估价报告遵守国际标准的程度。它还审查了该国房地产估价公司的结构对遵守这些标准的影响程度。设计/方法所遵循的方法:这项研究审查了为尼日利亚贷款目的而编写的报告，特别是提交给银行的报告。评估这些报告的质量的方法是审查其是否符合RICS和IVSC规定的“估价报告的最低内容”。通过Logistic回归分析，评估公司的规模、所有权结构以及与RICS、FIABCI和CASLE等国际专业机构的联系等方面与这些标准的遵守程度有关。研究结果:研究结果将在研究即将完成时传达。工作的独创性/价值:据我们所知，还没有一项已知的研究调查过房地产估价公司的结构对报告质量的影响。而安然(Enron)、世通(WorldCom)等跨国公司的倒闭和安达信(Arthur Andersen)的起诉进一步引发了对审计公司结构和规模的研究(如Simunic, 2003;Foroghi和Shahshahani, 2012年;Adeyemi和Fagbemi, 2010年;(Sawan and Alsaqqa, 2013)，在德国施耐德事件和亚洲金融危机等房地产估值引发的危机之后，没有任何记录关注对房地产估值公司结构的调查。