Factors Affecting Audit Quality in Nigeria.

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dc.contributor.authorAdeyemi, S.B.
dc.contributor.authorOkpala, O.
dc.contributor.authorDabor, E.L.
dc.date.accessioned2017-10-16T15:28:01Z
dc.date.available2017-10-16T15:28:01Z
dc.date.issued2012-10
dc.descriptionStaff Publicationen_US
dc.description.abstractThis research was carried out in order to investigate the factors affecting audit quality in Nigeria. The primary data were supplied by 430 respondents across several stakeholders in the fields of financial reporting and auditing. The secondary data were generated from the financial statements of forty annual reports of companies quoted on the Nigerian Stock Exchange. The test of hypotheses and other analysis of data were done using SPSS, version 17. The tests revealed that among others, multiple directorship is the most significant in affecting audit quality in Nigeria. In addition, it is found that provision of non-audit service would likely have a significant effect on the audit quality in Nigeria. However, the study did not find audit firm rotation to be a significant factor for enhancing audit quality in Nigeria. The study recommends efforts should be made to strengthen audit quality if the quality of financial reporting was to be improved. Also, regulatory authorities should ensure that the same firm do not render audit services and offer management advisory services in the same company simultaneously.en_US
dc.identifier.citationAdeyemi,S.B. Et...al (2012) Factors Affecting Audit Quality in Nigeria. International Journal of Business and Social Science. Vol. 3, (20), p. 198 - 209.en_US
dc.identifier.uriwww.ijbssnet.com
dc.identifier.uriijbssnet.com/journals/Vol_3_No_20_Special_Issue_October_2012/22.pdf
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2322
dc.language.isoenen_US
dc.relation.ispartofseriesStaff Publication;
dc.subjectAudit Qualityen_US
dc.subjectMultiple Directorshipen_US
dc.titleFactors Affecting Audit Quality in Nigeria.en_US
dc.typeArticleen_US
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