FIRM'S SIZE, A DETERMINANT OF AN ABNORMAL AUDIT FEES IN NIGERIA

Owagbeyegun, Ife Oluwatomisin (), Biwei, Theodora Awele () and Adeboye, Moses Omoniyi
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Owagbeyegun, Ife Oluwatomisin: Department of Accounting, Postal: Igbinedion University Okada,, https://www.afarng.org/mjms/
Biwei, Theodora Awele: Bursary Department, Postal: Federal College of Education (Technical) Asaba, Nigeria,, https://www.afarng.org/mjms/
Adeboye, Moses Omoniyi: Moses Adeboye & Co. (Chartered Accountants), Postal: 17, Tafawa Balewa Street, Jos Plateau State, https://www.afarng.org/mjms/

Multidisciplinary Journal of Management Sciences, 2020, vol. 2, issue 2, 142-159

Abstract: The issue relating to audit fees has been lingering over the years; on what constitute a normal audit fees and an abnormal audit fees. Like it has been explained that an abnormal audit fee is the difference between the expected audit fee and the actual audit fees paid. This therefore motivated and led to the study of the evaluation of firm's size, a determinant of an abnormal audit fees in Nigeria; using the various variables. The study made use of the descriptive statistics; the correlation matrix; histogram normality test; trend movement and the panel least square regression method to elucidate the findings. The finding revealed that Firms' Size (FSIZE) has a significant negative effect on Abnormal Audit Fees. The policy implication is that larger firms' are often the victims of abnormal audit fees than smaller firms' in Nigeria; therefore, policies should be targeted towards looking at the implication of abnormal audit fees on large firms

Keywords: Abnormal Audit fees; Audit Services; Independence and Professional services. (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ris:amjoms:0024

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