FIRM CHARACTERISTICS AND AUDIT QUALITY OF LISTED INDUSTRIAL GOODS IN NIGERIA
Abstract
Abstract
This study examines the relationship between firm characteristics and audit quality of listed industrial goods companies in Nigeria. Specifically, it investigates how key firm attributes such as firm size, leverage, profitability, and firm age influence audit quality, which is commonly proxied by audit firm size, auditor tenure, audit fees, and auditor independence. The study adopts an ex-post facto research design using secondary data obtained from the annual reports and financial statements of selected industrial goods firms listed on the Nigerian Exchange Group over a specified period.
The study concludes that firm-specific attributes play a crucial role in determining the quality of audits among listed industrial goods firms in Nigeria. It recommends that regulatory authorities such as the Financial Reporting Council of Nigeria (FRCN) and the Securities and Exchange Commission (SEC) should strengthen policies that enhance auditor independence and transparency. Firms are also encouraged to adopt sound corporate governance practices to improve audit quality and ensure credible financial reporting.
Full-Text Access Notice
In accordance with the NERD Policy on promoting peer-reviewed publication, public access to the full text of a project, thesis or dissertation is restricted for three years, allowing the author and supervisors sufficient time to pursue peer-reviewed publication.
During this period, researchers with legitimate academic or research purposes may request authorisation directly from the author to enable NERD to release the indexed full texts of the work using the form below.