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• W1702636934 abstract "This study examines the link between auditing quality and auditor independence, auditor experience, auditor accountability. Using a sample of 210 respondents made up of finance directors, auditors, shareholders, and financial analysts and employing structural equation modeling technique for data analysis, we find that auditor independence and auditor accountability have a significant relationship with audit quality. We find that auditor experience is not a factor affecting audit quality in Nigeria. We recommend auditors should consider audit risk before embarking upon an audit so as to be independent and accountability conscious. Key words: auditing quality; audit evidence; structural equation modeling" @default.
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• W1702636934 date "2014-01-01" @default.
• W1702636934 modified "2023-09-24" @default.
• W1702636934 title "Audit Firm Characteristics and Auditing Quality: The Nigerian Experience" @default.
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