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ABSTRACT
The main objective of this study is to examine the relationship between auditor attributes and audit quality in Nigeria. The study made use of primary data whereby a total of 397 copies of questionnaire were distributed to accountants in Edo State. A sample of three hundred and eighty-one respondents were analysed using descriptive statistics, correlation analysis and the Generalised Linear Model (GLM) or Robust Least Squares method.
From the empirical analysis, the study revealed that auditor independence, audit fee, and audit tenure had a significant but negative relationship with audit quality while audit firm rotation had a positive and significant relationship with audit quality in Nigeria.
The study therefore recommended that more research be carried out to measure auditor independence and audit quality. Also, firms should comply with the firm rotation rule to help enhance audit quality and audit fee should be moderate in order to help reduce threat and thereby enhance audit quality. Finally, the study recommended that audit tenure be made five (5) years and not ten years as stipulated by the Nigerian Code of Corporate Governance subsection 20.2.
