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ABSTRACT
The purpose of this study is to examine the relationship between audit firm characteristics and audit quality in Nigeria. Specifically, the study examined the effect of audit tenure, audit fee, audit firm size and audit quality among manufacturing companies in Nigeria.
A multiple regression estimation approach was employed on information extracted from a sample consisting of fifty-five (55) manufacturing companies quoted in Nigerian Stock Exchange between the years 2012 to 2019. Panel Least Square (PLS) regression technique was employed in estimating the data and testing the formulated hypotheses.
The findings revealed that there is a significant relationship between audit tenure, audit fee, audit firm size and audit quality in quoted manufacturing companies in Nigeria. In line with the findings, the study recommends thatmanufacturing companies in Nigeria should ensure that their auditors adequately paid as this is likely to enhance audit quality. The study indicates that audit fee can result in higher levels of audit quality. Also higher audit fee should be sustained since high audit fee is associated with auditors’ choice resulting to a higher audit quality.
