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.
This article is available as a PDF download
Published in UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT
ISSN: 1596-9911
This article appears in our peer-reviewed academic journal
View JournalRelated Articles
Explore similar research in our collection
INFLUENCE OF ENTREPRENEURIAL FINANCING ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES (SMEs) IN OSUN STATE, NIGERIA.
OYEKAN, MARVELLOUS ADETOLA, OMOYELE, SAMUEL OLUFEMI PhD, SALAUDEEN, ADEBISI GANIYAT, AKINTAYO, AKINTUNDE AREMU PhD
Nov 15, 2025
This study examined the influence of Entrepreneurial financing on the performance of Small and Mediu...
View ArticleCUSTOMER EXPERIENCE AND CONSUMER BEHAVIOUR OF QUICK RESTAURANTS IN ABIA STATECUSTOMER EXPERIENCE AND CONSUMER BEHAVIOUR OF QUICK RESTAURANTS IN ABIA STATE
NDUBUEZE JACINTA OZIOMA, OFFOR MARCELINA, OBASI RAYMOND (Ph.D)
Nov 5, 2025
The main objective of this study is to examine the effect of customer experience on customer patrona...
View ArticleINTERNAL AUDIT QUALITY AND VALUE RELEVANCE OF QUOTED MANUFACTURING FIRMS IN NIGERIA
ELEE, CHIDI
Nov 5, 2025
The study investigated the relationship between internal audit quality and value relevance of quoted...
View Article