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ABSTRACT
The study examines audit firm attributes and quality of financial reporting. The data for this study were observed from annual report of twenty (20) quoted companies on the Nigerian Stock Exchange from a period of 2013 to 2018.
Using the Panel Least Square (PLS) regression technique to analyze the data, the findings revealed among other things that there is a significant relationship between audit fee, audit firm size, audit tenure and quality of financial reporting
Therefore, it is recommended that firms in Nigeria should ensure that their auditors are adequately paid as this is likely to enhance quality of financial reporting.
The study indicates that audit fee can result in higher levels of quality of financial reporting. Also higher audit fee should be sustained since high audit fee is associated with auditors’ choice resulting to a higher quality of financial reporting.
