Please use this identifier to cite or link to this item:
http://repository.elizadeuniversity.edu.ng/jspui/handle/20.500.12398/1307
Title: | ARE THERE FACTORS INFLUENCING AUDITORS’ INDEPENDENCE IN LISTED FIRMS? EMPIRICAL ANALYSIS FROM NIGERIA |
Authors: | Ogbeide, Sunday Oseiweh Osarobo, Ikhu-Omoregbe Godstime |
Keywords: | Auditor Independence, Audit Tenure, Audit Committee Independence, Board Gender Diversity, Beneish M-Score |
Issue Date: | Apr-2021 |
Publisher: | Gusau Journal of Accounting and Finance, |
Abstract: | Quest for a potent measure of audit independence in the light of the increasing collapse of firms after an external auditor report informed the rationale behind this research. The study investigated the factors driving auditor independence in Nigeria using data from a sample of eighty eight (88) listed firms in the period 2015 to 2019. The Correlation statistic and dynamic panel least squares method. The result indicates that audit committee independence, managerial ownership and audit tenure were significant and exerted a favourable link on auditor independence. Board gender diversity was negative on auditor independence. The stances of the research is that audit committee independence, managerial ownership and audit tenure are key drivers of auditor independence of listed firms in Nigeria. |
Description: | Staff Publication |
URI: | http://repository.elizadeuniversity.edu.ng/jspui/handle/20.500.12398/1307 |
ISSN: | 2756-665X |
Appears in Collections: | Research Articles |
Files in This Item:
File | Description | Size | Format | |
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66-Article Text-115-1-10-20210819.pdf | 332.06 kB | Adobe PDF | View/Open |
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