You have no items in your shopping cart.
ABSTRACT
This study examined the relationship between auditors independence and financial reporting quality of listed financial firms in Nigeria over a period of ten (10) years (from 2013 to 2022). The study sampled 36 listed financial firms. Data for this study was obtained from the annual accounts and reports of the sampled firms. Descriptive statistics, correlation analysis, and panel data regression techniques were applied for data analytical purpose. The result showed that auditor independence (proxied by auditor fee, auditor firm size, auditor tenure and auditor time lag) has no effect on financial reporting quality (proxied by discretionary accruals) of listed financial firms in Nigeria. In conclusion, auditors independence does not influence financial reporting quality. The study hereby recommends that companies/organization should establish robust assurance mechanisms to improve financial reporting quality and companies should strive to enhance the efficiency of the audit process.
