Audit Tenure: An Assessment of its Effects on Audit Quality in Nigeria

Segun Idowu Adeniyi (princeadeidowu@gmail.com) and Ebipanipre Gabriel Mieseigha (ebigabriel2007@yahoo.com)
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Segun Idowu Adeniyi: Nnamdi Azikiwe University
Ebipanipre Gabriel Mieseigha: Nnamdi Azikiwe University

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013, vol. 3, issue 3, 275-283

Abstract: The purpose of this study is to examine the relationship between the tenure of auditor and audit quality in Nigeria. The Binary Logit Model estimation technique was use to analyze the relationship between the tenure of an auditor and audit quality. Further research should consider other vital variables that affect audit quality such as non-audit services. Findings reveal that there is a negative relationship between auditor tenure and audit quality though the variable was not significant. The recommendation is that there is the need for the financial reporting council and other regulatory bodies in line with best practices to look critically into the issue of auditor tenure and its impact on audit quality in Nigeria.

Keywords: Audit quality; Audit tenure; Auditing and Financial Reporting (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:3:y:2013:i:3:p:275-283

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