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Audit Quality Determinants: Evidence from Quoted Health Care Firms in Nigeria

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Listed:
  • Amahalu Nestor Ndubuisi
  • Moses Nnoruga Okeke
  • Obi Juliet Chinyere

Abstract

The objective of this study is to ascertain the determinants of audit quality with a focus on healthcare firms listed on the floor of Nigeria Stock Exchange from 2010-2016. This study made use of secondary data obtained from fact books, annual reports and account of selected healthcare firms under study. The relevant data were subjected to statistical analysis using Pearson coefficient of correlation, Ordinary Least Square (OLS) and Granger causality test with the aid of E-view 9.0. The result of this study revealed that there is a positive and statistically significant relationship between audit independence, audit tenure, audit firm size and audit quality of healthcare firms listed on the floor of Nigerian Stock Exchange at 5% level of significance. The study recommended among others that Audit firms should ensure that their staff are independent as this is likely to enhance audit quality.

Suggested Citation

  • Amahalu Nestor Ndubuisi & Moses Nnoruga Okeke & Obi Juliet Chinyere, 2017. "Audit Quality Determinants: Evidence from Quoted Health Care Firms in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 216-231, October.
    • Handle: RePEc:hur:ijaraf:v:7:y:2017:i:4:p:216-231
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    References listed on IDEAS

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    10. Amahalu Nestor Ndubuisi & Abiahu Mary-Fidelis Chidoziem & Obi Juliet Chinyere, 2017. "Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 30-43, April.
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    Cited by:

    1. Asaad Mohammed Ali Wahhab & Murtadha Hasan Khlaif, 2022. "The Effect of Ownership Structure and Audit Quality in Producing High-Quality Financial Statements - Evidence from the Iraq Stock Exchange," Technium Social Sciences Journal, Technium Science, vol. 34(1), pages 13-31, August.
    2. repec:thr:techub:10034:y:2022:i:1:p:13-31 is not listed on IDEAS
    3. Moses Nnoruga Okeke & Chikwelu M. Mbonu & Amahalu Nestor Ndubuisi, 2018. "Tax Revenue and Economic Development in Nigeria: A Disaggregated Analysis," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(2), pages 178-199, April.

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