ABNORMAL AUDIT FEE AND AUDIT QUALITY: THE MODERATING EFFECT OF BANK SPECIFIC CHARACTERISTICS IN NIGERIA
Abstract
The overall objective of this research is to ascertain the moderating banks' specific characteristics on the relationship between audit quality and abnormal audit fee. The study cover a period of twelve years, that is, 2010-2024.This period was chosen because it is s synonymous with audit reforms that originated after the going under of the some big audit firms. Multivariate regression technique will be employed using panel data. The use of panel data in this study will be based on three fundamental justifications a moderator has negative moderating effect on the relationship between abnormal audit fee and audit quality. The results reveals that the board size has a positive relationship audit quality. The effects estimation reveals client risk has a positive moderating influence on the relationship between abnormal fee and audit quality. Additionally, the reveals firm complexity has no significant effect on abnormal audit fee and audit quality. The study first, suggestion for further study is to repeat the study introduce audit committee variables as moderator. Second, intending researchers that wish to via into the subject matter in future should focus on the oil and gas sector only.
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Published in UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT
ISSN: 1596-9911
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