AUDIT QUALITY AND FINANCIAL PERFORMANCE OF LISTED CONSTRUCTION COMPANIES IN NIGERIA

Sagir, Lawal ()
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Sagir, Lawal: Accounting Department, Postal: Nigeria Police Academy,, Wudil, Kano, Nigeria.,, https://www.afarng.org/jfafi/

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2021, vol. 6, issue 2, 43-64

Abstract: This study examined the impact of Audit Quality on Financial Performance of listed construction companies in Nigeria. The research design adopted was expost Facto, secondary data was obtained from the financial statements of the selected construction companies. The population of the study consists of all the listed construction companies in Nigeria out of which four were selected as samples. Descriptive statistics, correlation and regression were used for data analysis. The study found that audit tenure and audit fee have no significant impact on financial performance of listed construction companies in Nigeria, While audit firm size has significant impact on financial performance of the listed construction companies in Nigeria. The study recommends that the Board of Directors should give more a􀄴ention to the audit firm size in order to improve their audit quality and subsequently their financial performance.

Keywords: Audit quality; Financial performance (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jfaafi:0045

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