SUMMARY
From the analysis in the preceding chapter, the findings of the research work are; Firstly, Audit fee of the firm has a significant relationship with audit quality of firms quoted on the stock exchange.
Secondly, Business size has a positive relationship with audit quality of firms quoted on the stock exchange.
Thirdly, Audit tenure of the firm has a significant relationship with audit quality of firms quoted on the Nigerian stock exchange.
Fourthly, Business complexity as it relates to auditor type, has no significant relationship with audit quality in Nigeria corporate governance mechanism.
Lastly, IFRS has a positive relationship with audit quality of firms quoted on the stock exchange. Also the firm size represented by the value of the firm has a positive relationship with audit quality of firms quoted on Nigerian stock exchange.
