The financial debacles that occurred in the companies like Enron, WorldCom, and Xerox in the USA, Lehman Brothers, Polly Peck in the UK and African Petroleum Plc., Cadbury Plc., in Nigeria had created public distrust with the auditors. The era when the auditor will say "trust me" and that being...

This study examines audit firm rotation and audit quality using cross-sectional pool data gathered from 15 banks in the Nigerian-banking sector for the period 2005-2011. The binary logit regression model was used to test the hypothesis raised. The study found that audit firm rotation...

This study investigated auditee characteristics and audit fees in Nigerian quoted companies. Data for the study was gotten from the annual reports of 35 companies for a 6 year period (2005-2010). The longitudinal survey research design was employed in the study, while the multivariate regression...

The objective of this study was to evaluate the relationship between audit firm reputation and audit quality using a sample of listed companies trading on the floor of the Nigerian Stock Exchange. The Ordinary Least Square Model estimation technique was used to analyze the relationship between...