Matches in SemOpenAlex for { <https://semopenalex.org/work/W1488280983> ?p ?o ?g. }
- W1488280983 endingPage "138" @default.
- W1488280983 startingPage "131" @default.
- W1488280983 abstract "Many have argued that auditors’ independence plays a pivotal role in enhancing the quality of the audit in an organization. This is the focus of this study, using Nigerian quoted companies as a reference point. This study empirically evaluates the relationship between audit quality and auditors independence. In pursuance of this, a cross sectional analysis of companies listed on the Nigerian Stock Exchange was carried out. The dependent variable was audit quality that was measured by the fees charged by the audit firms. The independent variables were the audit tenure, board independence, and ownership structure. The data collected for the variables were subjected to the ordinary least square (OLS) regression analysis. The results indicated that as auditors’ independence increase, the quality of the audit also improves and as the independence of the board and the ownership structure increases, the quality of the audit reduces. It is therefore recommended that auditors should strive for independence in other to ensure quality audits. Keywords: audit quality, auditors’ independence, ownership structure." @default.
- W1488280983 created "2016-06-24" @default.
- W1488280983 creator A5022362499 @default.
- W1488280983 creator A5050514088 @default.
- W1488280983 creator A5064997580 @default.
- W1488280983 date "2013-01-01" @default.
- W1488280983 modified "2023-09-27" @default.
- W1488280983 title "Audit Quality and Auditors Independence in Nigeria: An Empirical Evaluation" @default.
- W1488280983 cites W1486282728 @default.
- W1488280983 cites W1489741075 @default.
- W1488280983 cites W1990317644 @default.
- W1488280983 cites W2008624682 @default.
- W1488280983 cites W2008865423 @default.
- W1488280983 cites W2063234046 @default.
- W1488280983 cites W2152596199 @default.
- W1488280983 cites W3122859634 @default.
- W1488280983 cites W3133464331 @default.
- W1488280983 cites W1979922354 @default.
- W1488280983 hasPublicationYear "2013" @default.
- W1488280983 type Work @default.
- W1488280983 sameAs 1488280983 @default.
- W1488280983 citedByCount "9" @default.
- W1488280983 countsByYear W14882809832015 @default.
- W1488280983 countsByYear W14882809832016 @default.
- W1488280983 countsByYear W14882809832017 @default.
- W1488280983 countsByYear W14882809832018 @default.
- W1488280983 countsByYear W14882809832020 @default.
- W1488280983 crossrefType "journal-article" @default.
- W1488280983 hasAuthorship W1488280983A5022362499 @default.
- W1488280983 hasAuthorship W1488280983A5050514088 @default.
- W1488280983 hasAuthorship W1488280983A5064997580 @default.
- W1488280983 hasConcept C10138342 @default.
- W1488280983 hasConcept C105795698 @default.
- W1488280983 hasConcept C121955636 @default.
- W1488280983 hasConcept C137725906 @default.
- W1488280983 hasConcept C13896816 @default.
- W1488280983 hasConcept C140181557 @default.
- W1488280983 hasConcept C144133560 @default.
- W1488280983 hasConcept C149782125 @default.
- W1488280983 hasConcept C150130657 @default.
- W1488280983 hasConcept C156223087 @default.
- W1488280983 hasConcept C162324750 @default.
- W1488280983 hasConcept C170856484 @default.
- W1488280983 hasConcept C191602146 @default.
- W1488280983 hasConcept C198720655 @default.
- W1488280983 hasConcept C199521495 @default.
- W1488280983 hasConcept C200870193 @default.
- W1488280983 hasConcept C27574286 @default.
- W1488280983 hasConcept C33923547 @default.
- W1488280983 hasConcept C35651441 @default.
- W1488280983 hasConcept C99656134 @default.
- W1488280983 hasConceptScore W1488280983C10138342 @default.
- W1488280983 hasConceptScore W1488280983C105795698 @default.
- W1488280983 hasConceptScore W1488280983C121955636 @default.
- W1488280983 hasConceptScore W1488280983C137725906 @default.
- W1488280983 hasConceptScore W1488280983C13896816 @default.
- W1488280983 hasConceptScore W1488280983C140181557 @default.
- W1488280983 hasConceptScore W1488280983C144133560 @default.
- W1488280983 hasConceptScore W1488280983C149782125 @default.
- W1488280983 hasConceptScore W1488280983C150130657 @default.
- W1488280983 hasConceptScore W1488280983C156223087 @default.
- W1488280983 hasConceptScore W1488280983C162324750 @default.
- W1488280983 hasConceptScore W1488280983C170856484 @default.
- W1488280983 hasConceptScore W1488280983C191602146 @default.
- W1488280983 hasConceptScore W1488280983C198720655 @default.
- W1488280983 hasConceptScore W1488280983C199521495 @default.
- W1488280983 hasConceptScore W1488280983C200870193 @default.
- W1488280983 hasConceptScore W1488280983C27574286 @default.
- W1488280983 hasConceptScore W1488280983C33923547 @default.
- W1488280983 hasConceptScore W1488280983C35651441 @default.
- W1488280983 hasConceptScore W1488280983C99656134 @default.
- W1488280983 hasIssue "11" @default.
- W1488280983 hasLocation W14882809831 @default.
- W1488280983 hasOpenAccess W1488280983 @default.
- W1488280983 hasPrimaryLocation W14882809831 @default.
- W1488280983 hasRelatedWork W1543497720 @default.
- W1488280983 hasRelatedWork W1573127239 @default.
- W1488280983 hasRelatedWork W1577244203 @default.
- W1488280983 hasRelatedWork W1990317644 @default.
- W1488280983 hasRelatedWork W2141470726 @default.
- W1488280983 hasRelatedWork W2233275348 @default.
- W1488280983 hasRelatedWork W2465792975 @default.
- W1488280983 hasRelatedWork W2604363610 @default.
- W1488280983 hasRelatedWork W2911015928 @default.
- W1488280983 hasRelatedWork W2957634057 @default.
- W1488280983 hasRelatedWork W3028378698 @default.
- W1488280983 hasRelatedWork W3084073737 @default.
- W1488280983 hasRelatedWork W3101724009 @default.
- W1488280983 hasRelatedWork W3122295800 @default.
- W1488280983 hasRelatedWork W3165844288 @default.
- W1488280983 hasRelatedWork W3193170923 @default.
- W1488280983 hasRelatedWork W3206404191 @default.
- W1488280983 hasRelatedWork W3213960875 @default.
- W1488280983 hasRelatedWork W2186686040 @default.
- W1488280983 hasRelatedWork W3109626339 @default.
- W1488280983 hasVolume "4" @default.
- W1488280983 isParatext "false" @default.
- W1488280983 isRetracted "false" @default.