Audit Firm Reputation and Audit Quality
Year: 2013
Type: article
Abstract: The objective of this study was to evaluate the relationship between audit firm reputation and audit quality using a sample of listed companies trading on the floor of the Nigerian Stock Exchange. The Ordinary Least Square Model estimation technique was used to analyze the relationship between the audit firm reputation and audit quality. Our findings showed that there is a positive significant relationship between audit firm reputation and audit quality. The control variables examined alongside audit firm reputation revealed that aside audit committee size; all other variables so examined have a positive relationship with audit quality. We therefore recommend that companies should employ the services of audit firms with proven track record of audit quality and reputation.
Institution: University of Benin
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W1505455451