| Autor: |
Akhor, Sadiq Oshoke, Dabor, Alexander Olawumi, Ashaju, Kayode Ismaila, Osifo, Osagie Uwagboe, Adoghe, Friday, Ogbeide, Frederick, Aronmwan, Joshua Edosa, Usman, Timothy Onochonjo, Aigbonmian, Sunny Ewan, Akrawah, Onutomaha Dennis, Ohiokha, Godwin, Otuedon, Ajueyitse Martins, Oroboh, Uwadiah John, Wilson, Osarodion Famous |
| Předmět: |
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| Zdroj: |
Corporate Governance & Organizational Behavior Review; 2023 Special issue, Vol. 7, p326-333, 8p |
| Abstrakt: |
Audit quality (AQ) is value-relevant if the information is capable of making a difference in the decisions taken by various stakeholders. Therefore, the provision of non-audit services (NAS) to clients, and auditors can create economic bonding and self-review threats that compromise independence and AQ (Friedrich & Quick, 2023). The study investigates the effects of NAS on AQ in the Nigerian insurance industry. The ex-post facto research design was adopted and data were sourced from the annual reports of the 22 insurance companies listed on the Nigerian Exchange Group (NGX) between 2015 and 2020 and sampled through a filtering method. The study used descriptive statistics, correlation matrix, and binary regression techniques to test the formulated hypotheses. The study made use of a binary logistic econometric approach because the dependent variable is a dummy variable assuming the value of "1" and "0". In agreement with the study of Pappert and Quick (2022), the regression results revealed that the provision of NAS, audit fees, and firm size significantly affect AQ in the Nigerian insurance industry, while auditor tenure had an insignificant effect on AQ. The study recommended that the provision of NAS should be strengthened and monitored to align with the list of services that auditors are not prohibited from rendering to the client. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
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