European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals

Audit Input and Accounting Conservatism Among Listed Firms in Nigeria

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.

Keywords: Audit Firm Size, audit independence, audit input, audit tenure and accounting conservatism.

cc logo

This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License

 

Recent Publications

Email ID: editor.ejaafr@ea-journals.org
Impact Factor: 7.77
Print ISSN: 2053-4086
Online ISSN: 2053-4094
DOI: https://doi.org/10.37745/ejaafr.2013

Author Guidelines
Submit Papers
Review Status

 

Scroll to Top

Don't miss any Call For Paper update from EA Journals

Fill up the form below and get notified everytime we call for new submissions for our journals.