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External Audit Quality and Clients’ Corporate Governance Mechanisms in Nigeria

International journal of commerce and finance, 2021-05, Vol.7 (1), p.141 [Peer Reviewed Journal]

2021. This work is published under http://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2149-9608

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  • Title:
    External Audit Quality and Clients’ Corporate Governance Mechanisms in Nigeria
  • Author: Kenny Adedapo Adedapo Soyemi ; Afolabi, Oluwayemisi ; Obigbemi, Imoleayo
  • Subjects: Annual reports ; Corporate governance
  • Is Part Of: International journal of commerce and finance, 2021-05, Vol.7 (1), p.141
  • Description: This study examined influence of entity’s corporate governance practices on independent external auditor quality, proxied with auditor industry specialization, in Nigeria. The explanatory research design was adopted. Data were sourced from annual reports and accounts of thirty five (35) quoted non-financial firms for 11 years from 2008 to 2018. Thereafter, panel regression analyses were employed as the estimating technique for the model specified. The empirical results revealed that independent external audit quality is positively influenced by the size of firm but negatively influenced by board Independence and proportion of female directors on board. Overall, aggregate explanatory variables as adopted in this study accounted for 50% changes in external audit quality. Though, these findings largely negate previous ones, they contribute to extant literatures and also provide further directions for future attempt at conducting research within emerging territories.
  • Publisher: Istanbul: Istanbul Commerce Üniversity, Faculty of Social Sciences
  • Language: English
  • Identifier: EISSN: 2149-9608
  • Source: ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
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