Mamidu, Aruna Ishola and Oladutire, E. O. (2023) Audit Input and Accounting Conservatism Among Listed Firms in Nigeria. European Journal of Accounting, Auditing and Finance Research, 11 (11). pp. 1-16. ISSN 2053-4086(Print), 2053-4094(Online)
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Abstract
This study investigated the effects of audit quality characteristics in areas of audit independence, audit firm size and audit tenure on accounting conservatism among listed firms in Nigeria. The study used longitudinal and correlation research designs. The population of the study consists 151 firms listed on the Nigerian Exchange Group as at 31st December, 2022. Statistics was analyzed using descriptive in addition to inferential statistics and panel data regression analysis. The results revealed that audit independence had significant positive effect {0.138(0.004)} on accounting conservatism, audit firm size had significant negative effect {-0.0623(0.050)}, while audit tenure had a positive but insignificant effect {0.110(0.494)}. The study recommended that firms in Nigeria should be conscious of the quality of the mechanism imputed into audit engagement in order to ensure audit quality as it has implication on quality of output. Firms should also not compromise audit independence in order to present globally accepted financial reports.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | Professor Mark T. Owen |
| Date Deposited: | 15 Oct 2023 16:28 |
| Last Modified: | 15 Oct 2023 16:28 |
| URI: | https://tudr.org/id/eprint/2299 |
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