AUDITOR-CLIENT RELATIONSHIP AND AUDIT QUALITY: EVIDENCE FROM PUBLICLY QUOTED NIGERIA COMPANIES

Ovedje, Ogheneovo Helen (), Mary, Josiah and Egot, Tessy Ejuno
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Ovedje, Ogheneovo Helen: Department of Accounting, Postal: College of Business and Management Studies,, Igbinedion University Okada,, Benin City, Edo State, Nigeria, https://www.afarng.org/jfafi/
Mary, Josiah: Department of Accounting, Postal: College of Business and Management Studies,, Igbinedion University Okada,, Benin City, Edo State, Nigeria, https://www.afarng.org/jfafi/
Egot, Tessy Ejuno: https://www.afarng.org/jfafi/

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2021, vol. 6, issue 1, 230-246

Abstract: This study examined auditor-client relationship and audit quality of publicly quoted Nigerian companies. The ex-post facto research design was employed and data obtained from the annual reports and accounts of twenty (20) publicly quoted companies on the Nigerian Stock Exchange from 2013 to 2018. Using the Panel Least Square (PLS) regression technique, findings indicated among other things that there is a significant relationship between audit fee, audit firm size, audit tenure and audit quality. Therefore, it is recommended that firms in Nigeria should ensure that their auditors are adequately paid as this is likely to enhance audit quality. The study indicates that audit fee can result in higher levels of audit quality. Also, higher audit fee should be sustained since high audit fee is associated with auditors' choice resulting to a higher audit quality and reporting.

Keywords: Audit fee; Audit firm size; Audit quality Audit tenure (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jfaafi:0042

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