ARE THERE FACTORS INFLUENCING AUDITORS’ INDEPENDENCE IN LISTED FIRMS? EMPIRICAL ANALYSIS FROM NIGERIA

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dc.contributor.authorOgbeide, Sunday Oseiweh
dc.contributor.authorOsarobo, Ikhu-Omoregbe Godstime
dc.date.accessioned2021-11-12T15:03:13Z
dc.date.available2021-11-12T15:03:13Z
dc.date.issued2021-04
dc.descriptionStaff Publicationen_US
dc.description.abstractQuest 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.en_US
dc.identifier.issn2756-665X
dc.identifier.urihttp://repository.elizadeuniversity.edu.ng/handle/20.500.12398/1307
dc.language.isoenen_US
dc.publisherGusau Journal of Accounting and Finance,en_US
dc.subjectAuditor Independence,en_US
dc.subjectAudit Tenure,en_US
dc.subjectAudit Committee Independence,en_US
dc.subjectBoard Gender Diversity,en_US
dc.subjectBeneish M-Scoreen_US
dc.titleARE THERE FACTORS INFLUENCING AUDITORS’ INDEPENDENCE IN LISTED FIRMS? EMPIRICAL ANALYSIS FROM NIGERIAen_US
dc.typeArticleen_US
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