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Attributes Of Auditor’s Independence, Audit Fees And Audit Quality In Listed Deposit Money Banks In Nigeria

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  • Ime Nathaniel

    (Department of Accounting, Faculty of Social and Management Sciences, Benson Idahosa University)

  • Abusomwan Rachael E.

    (Department of Accounting, Faculty of Social and Management Sciences, Benson Idahosa University)

  • Jackson-Akhigbe Beauty E

    (Department of Accounting, Faculty of Social and Management Sciences, Benson Idahosa University)

Abstract

The study examined Auditor’s Independence, audit fees and Audit Quality in listed Deposit Money Banks in Nigeria. The specific objectives focused on investigation the effect of Audit Fee, Audit independence on Audit Quality in listed Deposit Money Banks in Nigeria. The study made use of secondary data of Twelve (12) Deposit Money Banks for the years 2012-2023. The Pooled Binary Logistic regression technique was employed for the analysis of data. The result from the analysis revealed that Audit fees had a positive and significant impact on audit quality of deposit money bank in Nigeria, audit independence had a positive but insignificant impact on audit quality of deposit money bank in Nigeria and leverage was found to have a negative and insignificant impact on the audit quality of deposit money bank in Nigeria. Based on the findings, the study further recommends that the auditor should be remunerated well and promptly, and any form negative interference or control of the auditors should be discouraged.

Suggested Citation

  • Ime Nathaniel & Abusomwan Rachael E. & Jackson-Akhigbe Beauty E, 2025. "Attributes Of Auditor’s Independence, Audit Fees And Audit Quality In Listed Deposit Money Banks In Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(1), pages 1506-1524, January.
    • Handle: RePEc:bcp:journl:v:9:y:2025:i:1:p:1506-1524
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    References listed on IDEAS

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    1. Wuchun Chi & Huichi Huang & Yichun Liao & Hong Xie, 2009. "Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan," Contemporary Accounting Research, John Wiley & Sons, vol. 26(2), pages 359-391, June.
    2. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
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