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Mandatory Auditor Rotation, Auditor ...

Dada, Michael Olusegun.

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Mandatory Auditor Rotation, Auditor Independence, Audit Fees and Audit Quality: A Survey of Selected Audit Firms in Lagos State.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Mandatory Auditor Rotation, Auditor Independence, Audit Fees and Audit Quality: A Survey of Selected Audit Firms in Lagos State./
Author:	Dada, Michael Olusegun.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2018,
Description:	101 p.
Notes:	Source: Masters Abstracts International, Volume: 80-05.
Contained By:	Masters Abstracts International80-05.
Subject:	Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10975243
ISBN:	9780438575479

Mandatory Auditor Rotation, Auditor Independence, Audit Fees and Audit Quality: A Survey of Selected Audit Firms in Lagos State.
Dada, Michael Olusegun.

Mandatory Auditor Rotation, Auditor Independence, Audit Fees and Audit Quality: A Survey of Selected Audit Firms in Lagos State. - Ann Arbor : ProQuest Dissertations & Theses, 2018 - 101 p.

Source: Masters Abstracts International, Volume: 80-05.

Thesis (M.S.)--Kwara State University (Nigeria), 2018.

This item must not be sold to any third party vendors.

Mandatory auditor rotation, auditor independence and audit fees have been proposed by regulatory authorities around the world. The different cases of failures and global financial crisis which affected the financial world brought about the need for such regulations. It has been proven over time that these crises are in no small way unrelated to audit failures, and the long-term auditor-client relationship often impedes on the ability of the auditor to give an independent opinion on true and fair view of the financial statement of clients. Against this background, the study set out to achieve the following objectives; to examine the effect of audit tenure on the quality of an auditor's opinion; to determine the relationship between auditor independence and audit quality report and to evaluate the effect of audit fees on audit quality. The study adopted a cross-sectional survey design to a population of 239 auditors from registered complaint audit firms in Lagos. 144 auditors were purposively selected through the use of survey questionnaire administered to the auditors in selected audit firms in Nigeria. The primary data collected through survey questionnaire were analyzed using descriptive statistical tools of mean, standard deviation and percentage frequency while regression analysis was used to measure the impact of mandatory auditor rotation, auditor independence, and audit fees on audit quality. The finding of the study revealed that audit tenure had a significant (p = 0.001) positive impact on audit quality; auditor independence had a statistically significant influence (p = 0.000) on audit quality and audit fees had a significant impact (p = 0.000) on audit quality. Based on these findings, the study concludes that there is a significant positive relationship between mandatory auditor rotation and audit quality. The study therefore recommended that policymakers and regulatory bodies should ensure an adequate number of years the audit-client relationship will last and the type of rotation to be done whether its firm rotation or partner rotation; policies that would ensure independence of auditor in appearance and in fact should be promulgated, and the fees to be charged should be regulated and future researchers should look into other variables as an addendum to the variables used in this study to predict audit quality.

ISBN: 9780438575479Subjects--Topical Terms:

557516
Accounting.
Subjects--Index Terms:

Audit fees

Mandatory Auditor Rotation, Auditor Independence, Audit Fees and Audit Quality: A Survey of Selected Audit Firms in Lagos State.
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245 1 0 $a Mandatory Auditor Rotation, Auditor Independence, Audit Fees and Audit Quality: A Survey of Selected Audit Firms in Lagos State.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2018
300 $a 101 p.
500 $a Source: Masters Abstracts International, Volume: 80-05.
500 $a Publisher info.: Dissertation/Thesis.
500 $a Advisor: Adeoye, Afolabi;Mubaraq, Sanni.
502 $a Thesis (M.S.)--Kwara State University (Nigeria), 2018.
506 $a This item must not be sold to any third party vendors.
520 $a Mandatory auditor rotation, auditor independence and audit fees have been proposed by regulatory authorities around the world. The different cases of failures and global financial crisis which affected the financial world brought about the need for such regulations. It has been proven over time that these crises are in no small way unrelated to audit failures, and the long-term auditor-client relationship often impedes on the ability of the auditor to give an independent opinion on true and fair view of the financial statement of clients. Against this background, the study set out to achieve the following objectives; to examine the effect of audit tenure on the quality of an auditor's opinion; to determine the relationship between auditor independence and audit quality report and to evaluate the effect of audit fees on audit quality. The study adopted a cross-sectional survey design to a population of 239 auditors from registered complaint audit firms in Lagos. 144 auditors were purposively selected through the use of survey questionnaire administered to the auditors in selected audit firms in Nigeria. The primary data collected through survey questionnaire were analyzed using descriptive statistical tools of mean, standard deviation and percentage frequency while regression analysis was used to measure the impact of mandatory auditor rotation, auditor independence, and audit fees on audit quality. The finding of the study revealed that audit tenure had a significant (p = 0.001) positive impact on audit quality; auditor independence had a statistically significant influence (p = 0.000) on audit quality and audit fees had a significant impact (p = 0.000) on audit quality. Based on these findings, the study concludes that there is a significant positive relationship between mandatory auditor rotation and audit quality. The study therefore recommended that policymakers and regulatory bodies should ensure an adequate number of years the audit-client relationship will last and the type of rotation to be done whether its firm rotation or partner rotation; policies that would ensure independence of auditor in appearance and in fact should be promulgated, and the fees to be charged should be regulated and future researchers should look into other variables as an addendum to the variables used in this study to predict audit quality.
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653 $a Audit quality
653 $a Auditor independence
653 $a Mandatory auditor rotation
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