Aza, Solomon MangwaDoshiro, Musa Umar2023-12-102023-12-102012-05-18Ashbaugh, H„ R. LaFond, & B. W. Mayhew, (2003). Do non audit services compromise auditor independence? Further evidence, Accounting Review 78, 611-639. Al-Fayoumi, N., Abuzayed, B. & Alexander (2010): “Ownership structure and earnings management in emerging markets: The Case of Jordan” International Journal of Finance and Economics vol. (38), pp. 28-47. Alzoubi, E.S.S. (2012), Board characteristics and financial reporting quality among jordanian listed companies: Proposing conceptual framework. Asian Journal of Finance and Accounting, 4(1), 245-258. Baxter, (2007).Audit committees and financial reporting quality, PhD Dissertation Thesis, University of Queensland, Australia. Choi, J. H., Kim, J. B., & Zang, Y. (2006). The association between audit quality and abnormal audit fees. A Journal of Practical and Theory, 29(2), 115141 Cindy K. H. (2007). The association between corporate governance and audit fees management. The Accounting Review 77: 107-114 Dang, L. (2004) Assessing Actual Auditing Quality: An Unpublished P. HD Thesis Dexel University DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199. Frankel, R. M., Johnson, M. F., & K. K., Nelson, (2002), The relation between auditors fees for non-audit services and earnings management, The Accounting Review 77(Supp), 71-105. Hassan, Y. K. (2014) Board characteristics, audit committee characteristics, and audit ees. Evidence from Jordan. International Business Research; Vol. 7, No. 12; Ilechukwu, F.U, (2017). Effect of audit fee on audit quality of listed firms in Nigeria. IS^N*^2394;9yy*>ml °fTrend in Research and Development, Volume 4(5), Jonas, Ch & (2000).Assessing quality of financial reporting. Accounting Kinny, W. R. and Libby, R. (2002) Discussion of the relationship between auditors” lee for non-audit services and earnings Kanagarelnam, K, Krishnan, G. V., Lobo, G. J., & Mathieu, R. (2011). Audit quality and the market valuation of banks’ allowance for loan losses. Accounting perspectives, 10(3), 161-193https://keffi.nsuk.edu.ng/handle/20.500.14448/687The 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 statementsenAudit Fee, Financial Reporting QualityArticle