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Audit Quality Determinants: Evidence from Quoted Health Care Firms in Nigeria

Amahalu Nestor Ndubuisi (), Moses Nnoruga Okeke () and Obi Juliet Chinyere ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2017, vol. 7, issue 4, 216-231

Abstract: The objective of this study is to ascertain the determinants of audit quality with a focus on healthcare firms listed on the floor of Nigeria Stock Exchange from 2010-2016. This study made use of secondary data obtained from fact books, annual reports and account of selected healthcare firms under study. The relevant data were subjected to statistical analysis using Pearson coefficient of correlation, Ordinary Least Square (OLS) and Granger causality test with the aid of E-view 9.0. The result of this study revealed that there is a positive and statistically significant relationship between audit independence, audit tenure, audit firm size and audit quality of healthcare firms listed on the floor of Nigerian Stock Exchange at 5% level of significance. The study recommended among others that Audit firms should ensure that their staff are independent as this is likely to enhance audit quality.

Keywords: Audit report; audit quality; audit tenure (search for similar items in EconPapers)
Date: 2017
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