IDEAS home Printed from https://ideas.repec.org/a/ris/jfaafi/0048.html
   My bibliography  Save this article

Firm Characteristics and Auditor's Switching Behaviour in Nigeria

Author

Listed:

Abstract

Auditor switching behavour is a green area in accounting and management research that needs urgent attention in order to improve the quality of financial reporting. The study investigated the connection between firm characteristics and auditor switching behaviour. The main objective of this study was to examine relationship between firm size, firm age, firm leverage, firm ownership and auditor switching behaviour in Nigeria. The population for the study consisted of all the onehundred and seventy (170) listed companies in the Nigerian Stock Exchange (NSE) as at 31st December 2018. The companies for the population had the responsibility to publish their financial statements for seven (7) consecutive years for the period 2012- 2018. Secondary data used for the study was collected from a sampled of twenty (20) listed non-financial companies in the Nigerian Stock Exchange for the period of 2012 to 2018 with 125 firm-years. Logistic regression technique was used to test the formulated hypotheses. The results showed that firm size had a significant positive relationship with auditor switching behavour while firm age, firm leverage and firm ownership had insignificant relationship with auditor switching behavour. It was concluded that firm size is a fundamental firm characteristic that has the likelihood of influencing auditor switching behavour in Nigeria. The study recommended that management of non-financial listed firms should ensure that expansion of the firm did not necessary lead to the likelihood of auditor switching behavour.

Suggested Citation

  • Onutomaha AKRAWAH, Dennis & Sunday ANICHEBE, Alphonsus & Osarobo, OKUNROBO, Samuel & OHIOMEGWE, Isuku, 2021. "Firm Characteristics and Auditor's Switching Behaviour in Nigeria," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), vol. 6(2), pages 97-112, July - De.
    • Handle: RePEc:ris:jfaafi:0048
    as

    Download full text from publisher

    File URL: https://www.afarng.org/jfafi/
    File Function: Full text
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:jfaafi:0048. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniel Akanbi (email available below). General contact details of provider: https://edirc.repec.org/data/afarnea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.