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- W3136189223 abstract "With auditors mostly found wanting in corporate scandals, there is growing emphasis on the need for auditors of companies in highly regulated sectors like banks to consider factors that are important to regulators. This study evaluates the determinants of audit fee based on variables that are peculiar to banking industry and considered salient to regulators of banking services. It also examines the effect of IFRS adoption on audit fee of banks. Data were sourced from annual reports and accounts of all the fifteen (15) quoted deposit money banks for the period covering 2006-2015 and were analysed using descriptive statistics and inferential statistics. The result of Hausman specification test favours random-effect over the fixed-effect models of panel least square regression. Findings of the study revealed that capital risk has negative influence on audit fees at 10% level of significance while credit risk shows positive influence at 1% level of significance. Also, complexity, IFRS adoption and size had significant positive relationship with audit fees at 1%, 10% and 5% levels of significance respectively. However, management efficiency and profitability showed no significant relationship with audit fees. As regards variables considered important to regulators of banks, the study concludes that auditors do not seem to consider management efficiency in determination of audit fees. The study recommended amongst others that auditors of banks should further align the determination of their fees with factors that are considered important to regulatory body; to reduce costly litigation associated with audit failure." @default.
- W3136189223 created "2021-03-29" @default.
- W3136189223 creator A5049689098 @default.
- W3136189223 date "2018-01-01" @default.
- W3136189223 modified "2023-09-23" @default.
- W3136189223 title "Evaluation of Factors Determining Audit Fee in Quoted Nigerian Deposit Money Banks" @default.
- W3136189223 hasPublicationYear "2018" @default.
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