EFFECTS OF AUDIT FEES ON FINANCIAL REPORTING QUALITY OF LISTED CONSTRUCTION/ESTATES FIRMS IN NIGERIA

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15. June (2018).pdf (1.15 MB)

Date

2012-05-18

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Department of Accounting Nasarawa State University Keffi.

Abstract

The study examined the effect of audit fees on financial reporting quality of construction/estate companies in Nigeria covering a period of ten (10) years from 2008 - 2017. Expost facto research design was used for the study. The population of the study is the entire seven (7) listed construction/estate companies on the Nigerian Stock Exchange as at 31st December, 2017 whereas, the census sample size is four (4) companies. Three (3) companies were filtered out due to incomplete data. Simple panel regression technique for data analysis was used. The study found that audit fees have significant positive effect on the financial reporting (discretionary accrual) at 99% confidence level. Based on the finding the study recommend that auditors should be sufficiently compensated; as this could give them adequate resources to conduct a detailed audit capable of detection material misstatements and errors in the financial statements

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Keywords

Audit Fee, Financial Reporting Quality

Citation

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https://keffi.nsuk.edu.ng/handle/20.500.14448/687

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