DETERMINANTS OF AUDIT QUALITY OF LISTED COMPANIES IN NIGERIA
Abstract
This study examines the determinants of audit quality of listed firms in Nigeria, focusing on companies in the oil and gas, agriculture, and natural resources sectors from 2014 to 2023. Guided by agency and resource dependency theories, the study investigates the impact of six independent variables—board size, audit firm tenure, audit firm size, audit independence, audit committee meetings, and agency cost—on audit quality, measured using audit report type and audit fees.
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