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Can Audit Quality Affect Performance Of Non-Financial Firms In Nigeria?

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Abstract

This study examined the effect of audit quality on value of non-financial firms in Nigeria with reference to food and beverages quoted firms between 2008 and 2017. The study employed ex-post facto research design using panel data sourced from annual financial reports of nineteen (19) sampled quoted food and beverages companies. The findings of this study revealed that audit functions act as mechanism to attest accountability and stewardship of company management in order to reduce innocent mistakes and deliberate misstatements such as fraud and management manipulation which can reduced firm performance. It is therefore recommended that auditor should uphold the ethics of their profession by observing ethical codes such as integrity, objectivity and confidentiality as this will enable them to live up to the expectations of their clients, their professional bodies, and the general stakeholders.

Suggested Citation

  • Enitan Olowofela., Olusola & Olaide Sogbesan, Olufunke & Isiaq Olaiya, Kehinde, 2021. "Can Audit Quality Affect Performance Of Non-Financial Firms In Nigeria?," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 20(1), pages 49-62, March.
    • Handle: RePEc:ris:jotaed:0051
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