Download Tag: AUDIT QUALITY

ABSTRACT Corporate governance encompasses the legal and regulatory framework governing the actions of firms, organizations, institutions, their internal policies and controls established by the institutions themselves. The objective of corporate governance is to ensure that the board and management act in the best interest of all stakeholders. This study aimed at determining the influence of audit quality in Access bank, Diamond bank, Ecobank, First bank, FCMB, GTB, Skybank, Stanbic Bank, ...

ABSTRACT The study ascertained the relationship between audit quality and return on asset of commercial banks in Nigeria; determined the effect of audit quality and return on asset of commercial banks in Nigeria; the relationship between audit committee effectiveness and organizational performance of commercial banks in Nigeria, in order to examine the impact of audit quality on organizational performance. The study employed secondary data which were obtained from the annual ...

Abstract The purpose of this study is to examine the Audit Firm Rotation and Audit Quality Evidence from Nigeria Banks. The main objective of the study is to examine the extent audit firm rotation significantly affects audit quality, and to evaluate the relationship between board independence and audit quality. The debate on audit quality firm rotation is not a settled mater. This study intended to assess the applicability of the ...

ABSTRACT This paper examines the perception of financial statement users on the effect of the provision of non-auditing services by an auditor to his audit client on audit quality. A survey research design was deemed appropriate for the study. 400 respondents were sampled, however only 350 usable responses were available for the study. A five point Likert scale questionnaire was used to elicit information from the stakeholders. Descriptive statistics and ...