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- W3206773249 abstract "This study seeks to ascertain the effect ofaudit market concentration and auditor's attributes on audit quality in the company quoted in Nigerian manufacturing sector. Specifically, it aims at finding out the impact ofaudit market concentration (AMC) and auditors'attributes (AUTEN,AUDFZ,ADFEE, YEND) on the quality of audit (AQ) in the Nigeria manufacturing sector. Ex post facto research design was employed because the data were extracted from archive of past events. The study was restricted to quoted Nigerian manufacturing firms. Simple random sampling technique was employed to select 52 firms quoted on the Nigerian StockExchange as at 31st December, 2015. The studycovers a period of 15 years from 2001 – 2015, forming a total of 780 firm-year observations. Data were obtained from secondary sources (annual reports and accounts) and subjected to the regression analysis using the pooled OLS and Panel EGLS. The result shows a non-significant positive relationship between Hirschman-Herfindahl Index and the quality of audit while concentration ratio for Big 4 reveals a negative non-significant relationship; auditors' tenure appears positive and statistically significant; audit firm size appears negative and non-significant; audit fee appears positive and statistically significant and year-end was negative andstatisticallysignificantwith the qualityofaudit." @default.
- W3206773249 created "2021-10-25" @default.
- W3206773249 creator A5012183194 @default.
- W3206773249 date "2019-01-01" @default.
- W3206773249 modified "2023-09-24" @default.
- W3206773249 title "Effect Of Audit Market Concentration And Auditors' Attributes On Audit Quality In The Quoted Nigerian Manufacturing Firms" @default.
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