AUDIT FIRM TENURE AND QUALITY OF FINANCIAL REPORTING IN NIGERIA COMPANIES
 /  AUDIT FIRM TENURE AND QUALITY OF FINANCIAL REPORTING IN NIGERIA COMPANIES

AUDIT FIRM TENURE AND QUALITY OF FINANCIAL REPORTING IN NIGERIA COMPANIES


Ogbebor Roland Osamudiame , Prof. E. O. Nwadialor , EVBOTA, Cephas Imuentinyan
ABSTRACT
This study examines audit firm tenure and quality of financial reporting in Nigeria. The specific objectives of this study were to determine the relationship between audit tenure, auditor independence, audit firm size and quality of financial reporting.
To achieve this objective, secondary data were sourced from a sample of eighty (80) quoted companies for a period of seven (7) years (2011 – 2016). The data were estimated using the Ordinary Least Square (OLS) regression technique with the aid of E-Views 8.0 software. At the end of the analysis, the empirical findings revealed among other things that there is a significant relationship between auditor independence and quality of financial reporting.
The study also reveals that there is no significant relationship between audit firm size, audit tenure and quality of financial reporting. The study recommends, among others that the corporate organization in Nigeria should pay proper attention to auditor independence as it’s a major determinant of quality of financial reporting among quoted companies in Nigeria.

Journal Article
PDF, 137.2 KB
Creative Commons LicenseCreative Commons license
Accounting, Banking and Finance
N/A
Audit Tenure, Audit Independence, Audit firm size and Quality of Financial Reporting
Christian Bassey
17th April, 2018
17th April, 2018
http://oer.mciu.edu.ng/wp-content/uploads/2015/04/Mr.-Cephas-Journal-AUDIT-FIRM-TENURE-AND-QUALITY-OF-FINANCIAL-REPORTING-IN-NIGERIA-COMPANIES.docx


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