Influence of Audit Firm Attributes on Earnings Management and Audit Quality of Listed Nigeria Manufacturing Firms
DOI:
https://doi.org/10.7250/eb-2024-0003Keywords:
Audit fees, audit opinion, audit quality, discretionary accruals, earnings qualityAbstract
The influence of audit attributes on earnings management and audit quality was examined in this study. A causal research design was employed in this study. The study population comprises all the quoted manufacturing firms in Nigeria, of which 30 were purposively selected as a sample size from the manufacturing sector covering a period of 12 years ranging from 2010–2021. The data utilized for this study were obtained from the annual reports of the selected firms. Descriptive statistics and panel regression analysis were used to analyse the data. Audit attributes were measured with audit opinion, audit switching and audit tenure, whereas the dependent variables were proxy by discretionary accruals and audit fees. The outcome of the analysis discovered that audit opinion, audit switching and audit tenure all have negative and significant relationships with discretionary accrual evidenced by t-statistics (−2.36, −2.06, −3.24) and p-values of (0.018, 0.004, 0.002) correspondingly. Audit opinion also has a positive significant connection with audit fees. Likewise, audit switching and audit tenure have negative and significant relationships with audit fees, and they are all evidenced by t-statistics of (2.01, −2.70, −2.80) and p-values of (0.004, 0.007, 0.005), respectively. The study concludes that audit attributes are important in determining the extent of earnings management and audit report quality. The study recommends that companies should ensure that the auditor is not biased in his opinion because this will affect the quality of the audit report. Audit tenure and audit switching should also be done as when due.
References
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Abedalqader Al‐Thuneibat, A., Tawfiq Ibrahim Al Issa, R., & Ata Baker, R. A. (2011). Do audit tenure and firm size contribute to audit quality? Managerial Auditing Journal, 26(4), 317–334. https://doi.org/10.1108/02686901111124648
Adenle, O. E., Ojeleye, A. D., Anyanwu, P. O., Olorede, T. E., & Afolabi, F. O. (2022). Influence of managerial stock ownership on debt policy of quoted consumer goods firms in Nigeria. Journal of Moravian Business College Olomouc, 14(2), 44 –54.
Agustini, T., & Siregar, D. L. (2020). Effect of audit fee, audit tenure and audit rotation on audit quality in Indonesia Stock exchange. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi. 8(1), 16–27.
Ali, S., & Aulia, M. (2015). Audit firm size, auditor industry specialization and audit quality: an empirical study of Indonesian state-owned enterprises. Research Journal of Finance and Accounting, 6(22), 1–14.
Andriani, F., Meilani, R., Pardede, C., & Ginting, W. (2020a). Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien Terhadap Kulaitas Audit Perusahaan Di Bursa Efek Indonesia. Journal of Economic, Business and Accounting, 4, 274–281. https://doi.org/10.31539/costing.v4i1.1432
Amrulloh, A., & Amalia, A. D. (2020). Akuntansi dan Keuangan FEB Universitas Budi Luhur. Jurnal Akuntansi Dan Keuangan, 9(2), 167–184.
Arens, A. A., Elder, R. J., & Mark, B. (2016) Auditing and Assurance Services: An Integrated Approach. 16thed. Prentice Hall.
Aryan, L. A. (2015). The relationship between audit committee characteristics, audit firm quality and companies’ profitability. Asian Journal of Finance & Accounting, 7(2), 215–226. https://doi.org/10.5296/ajfa.v7i2.8530
Asthana, S. & Boone, J. (2012). Abnormal Audit Fee and Audit Quality. AUDITING: A Journal of Practice & Theory, 31(3), 1–22. https://doi.org/10.2308/ajpt-10294
Babatolu, A. T., Aigienohuwa, O. O., & Uniamikogbo, E. (2016). Auditor’s independence and audit quality: a study of selected deposit money banks in Nigeria. International Journal of Finance and Accounting, 5(1), 13–21.
Bakare, I. (2019). Board Independence and Audit Quality in Nigeria. International Accounting and TaxationResearch Group, Faculty of Management Sciences, University of Benin, Benin City, Nigeria.
Coffie, W., Bedi, I., & Amidu, M. (2018). The effects of audit quality on the costs of capital of firms in Ghana. Journal of Financial Reporting and Accounting, 16(4), 639–65.
Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296–307.
Dabor, A. O., & Dabor, E. L. (2015). Audit committee characteristics, board characteristics and financial reporting quality in Nigeria. International Journal of Economics, Commerce and Management, 3(11), 1292–1304.
Detzen, D., & Gold, A. (2021). The different shades of audit quality: A review of the academic literature. Maandbladvoor Accountancy en Bedrijfs economies, 95(1/2), 5–15. https://doi.org/10.5117/mab.95.60608
Defond, M. L., Raghunandan, K., & Subramanyam, K. R. (2002). Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research, 40(4), 1247–1274. http://www.jstor.org/stable/3542312
Defond, M., and Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326.
Doyle, J. T., Ge, W., & McVay, S. E. (2007). Accruals quality and internal control over financial reporting. The Accounting Review, 82(5), 1141–1170. https://doi.org/10.2308/accr.2007.82.5.1141
Eshleman, J. & Guo, P. (2013). Abnormal audit fees and audit quality: You get what you pay for, 1–52.
Firth, M., Rui, O. M., & Wu, X. (2012). How do various forms of auditor rotation affect audit quality? Evidence from China. The International Journal of Accounting, 47(1), 109–138. https://doi.org/10.1016/j.intacc.2011.12.006
González-Díaz, B., García-Fernández, R., & López-Díaz, A. (2015). Auditor tenure and audit quality in Spanish state-owned foundations. Revista de Contabilidad-Spanish Accounting Review, 18(2), 115–126.
Gul, F. A. Kim, J., & Qiu, A. A. (2010). Ownership concentration, foreign shareholdings, audit quality and stock price synchronicity: Evidence from China. Journal of Financial Economics, 95(3), 425–442. https://doi.org/10.1016/j.jfineco.2009.11.005
Hamideh, D. B., Mahmood, M. A., & Abbas, A. R. (2013). The relationship between auditor’s characteristics and audit quality. Interdisciplinary Journal of Contemporary Research in Business, 5(3), 639–648.
Helmi A. Boshnak (2021). The Impact of Audit Committee Characteristics on Audit Quality: Evidence from Saudi Arabia. International Review of Management and Marketing, 11(4), 1–12.
Hussein, F. E, Hanefah, M. M., & Endaya, K. A. (2020). Audit team characteristics, and external environment audit factors: Effects on audit quality in Libya. East African Scholars Journal of Economics, Business and Management, 3(10).
Ibrahim, M., & Ali, I. (2018). Impact of audit fees on audit quality of conglomerates companies in Nigeria. International Journal of Service Science, Management and Engineering, 5(1), 1–8.
Imegi, C., & Oladutire, E. (2018). Mandatory auditor rotation and audit quality in the Nigeria financial sector. European Journal of Accounting, Auditing and Finance Research, 6(1), 67–75.
James I., & Izien O. (2014). Audit firm characteristics and audit quality in Nigeria. International Journal of Business and Economics Research, 3(5), 187–195. https://doi.org/10.11648/j.ijber.20140305.14
Jadiyappa, N., Hickman, L. E., Kakani, R. K., & Abidi, Q. (2021). Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India. Managerial Auditing Journal, 36(5), 724–743.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Jiang, J. X., Wang, I. Y., Wang, K. P. (2019). Big N auditors and audit quality: New evidence from quasi-experiments. The Accounting Review, 94(1), 205–227. https://doi.org/10.2308/accr-52106
Kalanjati, D. S., Nasution, D., Jonnergård, K., & Sutedjo, S. (2019). Auditor rotations and audit quality. Asian Review of Accounting, 27(4), 639–660. https://doi.org/10.1108/ARA-10-2018-0182
Kautsar, R. S., & Bety S. (2023). The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality. Ilomata International Journal of Tax & Accounting. 4(1), 92–103.
Kothari, S. P., Leone, A. J., Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002
Krismiaji, K., & Sumayyah, S. (2023, January 6). Audit quality, audit opinion, and earnings management: Indonesian evidence. Journal of Business and Information Systems, 4(2), 103–113.
Laili, N. I. (2021). Pengaruh fee audit, tenure audit, rotasi audit terhadap kualitas audit dengan Komite audit sebagai variabel moderasi pada Perusahan Sektor Keuangan yang Terdaffar di Bursa Efek Indonesia. Jurnal Ekonomi, Bisnis & Industri, 3(1). https://doi.org/10.52061/ebi.v3i1.32
Lobo, G. J., & Zhou, J. (2001). Disclosure qfuality and earnings management. Asia-Pacific Journal of Accounting & Economics, 8(1), 1–20. https://doi.org/10.1080/16081625.2001.10510584.
Martani, D., Rahmah, N., Fitriany, F. & Anggraita, V. (2021). Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4. Cogent economics & finance, 9(1), 1–19.
Muhammad, S. S., Anwar, A. P. & Yuvaraj, G. (2023). Impact of audit firm characteristics on audit quality: A study of business sustainability strategy. GJAT, 1.
Okechukwu, O., & Ene, E. C. (2023). Effect of auditor’s independence on audit quality of quoted consumer goods companies in Nigeria. Proceedings of the 7th Annual International Academic Conference on Accounting and Finance Disruptive Technology: Accounting Practices, Financial and Sustainability Reporting.
Olagunju, A., Adebayo, A. O., Adenle, O. E., & Bamidele, C. O. (2021). Influence of agency cost on financial performance of listed consumer goods manufacturing companies in Nigeria. Zbornik Radova, Journal of Economy and Business, University of Mostar Faculty of Economics, Croatia, XXVII, 122–148. https://doi.org/10.46458/27121097.2021.27.122
Olorede, T. E., Adeyemi, A. Z., Oladejo, T. M., & Adenle, O. E. (2022). Institutional investors and sustainability reporting of Listed Firms in Nigeria. Unilag Journal of Business, 8(1), 118–135. http://ujb.unilag.edu.ng/article/view/1472/1126
Palalangan, C. A., Halik, J. B., & Halik, M. Y. (2019). Pengaruh Audit Tenure, Rotasi Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit. Jurnal Buana Akuntansi, 4(2), 42–58.
Paputungan, R. D., & Kaluge, D. (2018). Pengaruh Masa Perikatan Audit, Rotasi Audit Dan Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit. Jurnal Reviu Akuntansi Dan Keuangan, 8(1), 93.
Prabhawanti, P. P., & Widhiyani, N. L. S. (2018). Pengaruh Besaran fee audit dan independensi Terhadap Kualitas audit dan Etika Profesi Auditor Sebagai Moderasi. E-Jurnal Akuntansi, 24, 2247.
Rajgopal S., Srinivasan, S., & Zhen, X. (2018). Measuring audit quality. Review of Accounting Studies, 26(2), 559–619.
Salman, R. K. & Setyaningrum, B. (2023). The effects of audit firm size, audit tenure and audit rotation on audit quality. Ilomata International Journal of Tax and Accounting, 4(1), 92–103. https://doi.org/10.52728/ijtc.v4i1.636
Sule, A., & Aronmwan, E. J. (2013). Audit firm rotation and audit quality in the Nigerian banking sector. The Accounting Review, 4(9), 1–16.
Sun, L. (2012). Further evidence on the association between corporate social responsibility and financial performance. International Journal of Law and Management, 5(1), 13–21.
Syamsu R., Asri, A. B., & Arjang (2023). Effect of auditor specialization, auditor characteristics, board independence on audit quality through intellectual capital: Study on Service Companies. The ES Accounting and Finance, 1(2), 93–103. https://doi.org/10.58812/esaf.v1i02.66
Tobi, B., Osasrere, A., & Emmanuel, U. (2016). Auditor’s independence and audit quality: a study of selected deposit money banks in Nigeria. International Journal of Finance and Accounting, 5(1), 13–21.
Triani, N. N. A., & Yanthi, M. D. (2020). The Effect of Audit Firms Size, Leverage, Going Concern Opinion, Audit Tenure, on Audit Quality in Indonesia. 144(Abe 2019), 261–265. https://doi.org/10.2991/aebmr.k.200606.044
Wakil, G., Alifiah, M., & Teru, P. (2020). Auditor independence and audit quality in Nigeria public sector: a critical review. Journal of Critical Reviews, 7(7), 839–845.
Widyaningsih, I., Harymawan, I., Mardijuwono, A., Ayuningtyas, E., & Larasati, D. (2019). Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia. Cogent Business & Management, 6(1), 1–15.
Abdul-Rahman O., Benjamin A., & Olayinka O. (2017). Effect of audit fees on audit quality: evidence from cement manufacturing companies in Nigeria. European Journal of Accounting, Auditing and Finance research, 5(1), 6–17.
Adeyemi, S. B., & Fagbemi, T. O. (2010). Audit quality, corporate governance and firm characteristics in Nigeria. International Journal of Business and Management, 5(5), 169–179. http://doi.org/10.5539/ijbm.v5n5p169
Abedalqader Al‐Thuneibat, A., Tawfiq Ibrahim Al Issa, R., & Ata Baker, R. A. (2011). Do audit tenure and firm size contribute to audit quality? Managerial Auditing Journal, 26(4), 317–334. https://doi.org/10.1108/02686901111124648
Adenle, O. E., Ojeleye, A. D., Anyanwu, P. O., Olorede, T. E., & Afolabi, F. O. (2022). Influence of managerial stock ownership on debt policy of quoted consumer goods firms in Nigeria. Journal of Moravian Business College Olomouc, 14(2), 44 –54.
Agustini, T., & Siregar, D. L. (2020). Effect of audit fee, audit tenure and audit rotation on audit quality in Indonesia Stock exchange. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi. 8(1), 16–27.
Ali, S., & Aulia, M. (2015). Audit firm size, auditor industry specialization and audit quality: an empirical study of Indonesian state-owned enterprises. Research Journal of Finance and Accounting, 6(22), 1–14.
Andriani, F., Meilani, R., Pardede, C., & Ginting, W. (2020a). Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien Terhadap Kulaitas Audit Perusahaan Di Bursa Efek Indonesia. Journal of Economic, Business and Accounting, 4, 274–281. https://doi.org/10.31539/costing.v4i1.1432
Amrulloh, A., & Amalia, A. D. (2020). Akuntansi dan Keuangan FEB Universitas Budi Luhur. Jurnal Akuntansi Dan Keuangan, 9(2), 167–184.
Arens, A. A., Elder, R. J., & Mark, B. (2016) Auditing and Assurance Services: An Integrated Approach. 16thed. Prentice Hall.
Aryan, L. A. (2015). The relationship between audit committee characteristics, audit firm quality and companies’ profitability. Asian Journal of Finance & Accounting, 7(2), 215–226. https://doi.org/10.5296/ajfa.v7i2.8530
Asthana, S. & Boone, J. (2012). Abnormal Audit Fee and Audit Quality. AUDITING: A Journal of Practice & Theory, 31(3), 1–22. https://doi.org/10.2308/ajpt-10294
Babatolu, A. T., Aigienohuwa, O. O., & Uniamikogbo, E. (2016). Auditor’s independence and audit quality: a study of selected deposit money banks in Nigeria. International Journal of Finance and Accounting, 5(1), 13–21.
Bakare, I. (2019). Board Independence and Audit Quality in Nigeria. International Accounting and TaxationResearch Group, Faculty of Management Sciences, University of Benin, Benin City, Nigeria.
Coffie, W., Bedi, I., & Amidu, M. (2018). The effects of audit quality on the costs of capital of firms in Ghana. Journal of Financial Reporting and Accounting, 16(4), 639–65.
Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296–307.
Dabor, A. O., & Dabor, E. L. (2015). Audit committee characteristics, board characteristics and financial reporting quality in Nigeria. International Journal of Economics, Commerce and Management, 3(11), 1292–1304.
Detzen, D., & Gold, A. (2021). The different shades of audit quality: A review of the academic literature. Maandbladvoor Accountancy en Bedrijfs economies, 95(1/2), 5–15. https://doi.org/10.5117/mab.95.60608
Defond, M. L., Raghunandan, K., & Subramanyam, K. R. (2002). Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research, 40(4), 1247–1274. http://www.jstor.org/stable/3542312
Defond, M., and Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326.
Doyle, J. T., Ge, W., & McVay, S. E. (2007). Accruals quality and internal control over financial reporting. The Accounting Review, 82(5), 1141–1170. https://doi.org/10.2308/accr.2007.82.5.1141
Eshleman, J. & Guo, P. (2013). Abnormal audit fees and audit quality: You get what you pay for, 1–52.
Firth, M., Rui, O. M., & Wu, X. (2012). How do various forms of auditor rotation affect audit quality? Evidence from China. The International Journal of Accounting, 47(1), 109–138. https://doi.org/10.1016/j.intacc.2011.12.006
González-Díaz, B., García-Fernández, R., & López-Díaz, A. (2015). Auditor tenure and audit quality in Spanish state-owned foundations. Revista de Contabilidad-Spanish Accounting Review, 18(2), 115–126.
Gul, F. A. Kim, J., & Qiu, A. A. (2010). Ownership concentration, foreign shareholdings, audit quality and stock price synchronicity: Evidence from China. Journal of Financial Economics, 95(3), 425–442. https://doi.org/10.1016/j.jfineco.2009.11.005
Hamideh, D. B., Mahmood, M. A., & Abbas, A. R. (2013). The relationship between auditor’s characteristics and audit quality. Interdisciplinary Journal of Contemporary Research in Business, 5(3), 639–648.
Helmi A. Boshnak (2021). The Impact of Audit Committee Characteristics on Audit Quality: Evidence from Saudi Arabia. International Review of Management and Marketing, 11(4), 1–12.
Hussein, F. E, Hanefah, M. M., & Endaya, K. A. (2020). Audit team characteristics, and external environment audit factors: Effects on audit quality in Libya. East African Scholars Journal of Economics, Business and Management, 3(10).
Ibrahim, M., & Ali, I. (2018). Impact of audit fees on audit quality of conglomerates companies in Nigeria. International Journal of Service Science, Management and Engineering, 5(1), 1–8.
Imegi, C., & Oladutire, E. (2018). Mandatory auditor rotation and audit quality in the Nigeria financial sector. European Journal of Accounting, Auditing and Finance Research, 6(1), 67–75.
James I., & Izien O. (2014). Audit firm characteristics and audit quality in Nigeria. International Journal of Business and Economics Research, 3(5), 187–195. https://doi.org/10.11648/j.ijber.20140305.14
Jadiyappa, N., Hickman, L. E., Kakani, R. K., & Abidi, Q. (2021). Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India. Managerial Auditing Journal, 36(5), 724–743.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Jiang, J. X., Wang, I. Y., Wang, K. P. (2019). Big N auditors and audit quality: New evidence from quasi-experiments. The Accounting Review, 94(1), 205–227. https://doi.org/10.2308/accr-52106
Kalanjati, D. S., Nasution, D., Jonnergård, K., & Sutedjo, S. (2019). Auditor rotations and audit quality. Asian Review of Accounting, 27(4), 639–660. https://doi.org/10.1108/ARA-10-2018-0182
Kautsar, R. S., & Bety S. (2023). The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality. Ilomata International Journal of Tax & Accounting. 4(1), 92–103.
Kothari, S. P., Leone, A. J., Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002
Krismiaji, K., & Sumayyah, S. (2023, January 6). Audit quality, audit opinion, and earnings management: Indonesian evidence. Journal of Business and Information Systems, 4(2), 103–113.
Laili, N. I. (2021). Pengaruh fee audit, tenure audit, rotasi audit terhadap kualitas audit dengan Komite audit sebagai variabel moderasi pada Perusahan Sektor Keuangan yang Terdaffar di Bursa Efek Indonesia. Jurnal Ekonomi, Bisnis & Industri, 3(1). https://doi.org/10.52061/ebi.v3i1.32
Lobo, G. J., & Zhou, J. (2001). Disclosure qfuality and earnings management. Asia-Pacific Journal of Accounting & Economics, 8(1), 1–20. https://doi.org/10.1080/16081625.2001.10510584.
Martani, D., Rahmah, N., Fitriany, F. & Anggraita, V. (2021). Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4. Cogent economics & finance, 9(1), 1–19.
Muhammad, S. S., Anwar, A. P. & Yuvaraj, G. (2023). Impact of audit firm characteristics on audit quality: A study of business sustainability strategy. GJAT, 1.
Okechukwu, O., & Ene, E. C. (2023). Effect of auditor’s independence on audit quality of quoted consumer goods companies in Nigeria. Proceedings of the 7th Annual International Academic Conference on Accounting and Finance Disruptive Technology: Accounting Practices, Financial and Sustainability Reporting.
Olagunju, A., Adebayo, A. O., Adenle, O. E., & Bamidele, C. O. (2021). Influence of agency cost on financial performance of listed consumer goods manufacturing companies in Nigeria. Zbornik Radova, Journal of Economy and Business, University of Mostar Faculty of Economics, Croatia, XXVII, 122–148. https://doi.org/10.46458/27121097.2021.27.122
Olorede, T. E., Adeyemi, A. Z., Oladejo, T. M., & Adenle, O. E. (2022). Institutional investors and sustainability reporting of Listed Firms in Nigeria. Unilag Journal of Business, 8(1), 118–135. http://ujb.unilag.edu.ng/article/view/1472/1126
Palalangan, C. A., Halik, J. B., & Halik, M. Y. (2019). Pengaruh Audit Tenure, Rotasi Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit. Jurnal Buana Akuntansi, 4(2), 42–58.
Paputungan, R. D., & Kaluge, D. (2018). Pengaruh Masa Perikatan Audit, Rotasi Audit Dan Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit. Jurnal Reviu Akuntansi Dan Keuangan, 8(1), 93.
Prabhawanti, P. P., & Widhiyani, N. L. S. (2018). Pengaruh Besaran fee audit dan independensi Terhadap Kualitas audit dan Etika Profesi Auditor Sebagai Moderasi. E-Jurnal Akuntansi, 24, 2247.
Rajgopal S., Srinivasan, S., & Zhen, X. (2018). Measuring audit quality. Review of Accounting Studies, 26(2), 559–619.
Salman, R. K. & Setyaningrum, B. (2023). The effects of audit firm size, audit tenure and audit rotation on audit quality. Ilomata International Journal of Tax and Accounting, 4(1), 92–103. https://doi.org/10.52728/ijtc.v4i1.636
Sule, A., & Aronmwan, E. J. (2013). Audit firm rotation and audit quality in the Nigerian banking sector. The Accounting Review, 4(9), 1–16.
Sun, L. (2012). Further evidence on the association between corporate social responsibility and financial performance. International Journal of Law and Management, 5(1), 13–21.
Syamsu R., Asri, A. B., & Arjang (2023). Effect of auditor specialization, auditor characteristics, board independence on audit quality through intellectual capital: Study on Service Companies. The ES Accounting and Finance, 1(2), 93–103. https://doi.org/10.58812/esaf.v1i02.66
Tobi, B., Osasrere, A., & Emmanuel, U. (2016). Auditor’s independence and audit quality: a study of selected deposit money banks in Nigeria. International Journal of Finance and Accounting, 5(1), 13–21.
Triani, N. N. A., & Yanthi, M. D. (2020). The Effect of Audit Firms Size, Leverage, Going Concern Opinion, Audit Tenure, on Audit Quality in Indonesia. 144(Abe 2019), 261–265. https://doi.org/10.2991/aebmr.k.200606.044
Wakil, G., Alifiah, M., & Teru, P. (2020). Auditor independence and audit quality in Nigeria public sector: a critical review. Journal of Critical Reviews, 7(7), 839–845.
Widyaningsih, I., Harymawan, I., Mardijuwono, A., Ayuningtyas, E., & Larasati, D. (2019). Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia. Cogent Business & Management, 6(1), 1–15.
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Copyright (c) 2024 Adebayo Olagunju, Ebenezer Foluso Oluwakayode, Oluwatimileyin Esther Adenle, Omololu Adex Bamigboye (Author)
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Olagunju, A., Oluwakayode, E. F., Adenle, O. E., & Bamigboye, O. A. (2024). Influence of Audit Firm Attributes on Earnings Management and Audit Quality of Listed Nigeria Manufacturing Firms. Economics and Business, 38, 34-53. https://doi.org/10.7250/eb-2024-0003
