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Audit Tenure: An Assessment of its Effects on Audit Quality in Nigeria

Author

Listed:
  • Segun Idowu Adeniyi

    () (Nnamdi Azikiwe University)

  • Ebipanipre Gabriel Mieseigha

    () (Nnamdi Azikiwe University)

Abstract

The purpose of this study is to examine the relationship between the tenure of auditor and audit quality in Nigeria. The Binary Logit Model estimation technique was use to analyze the relationship between the tenure of an auditor and audit quality. Further research should consider other vital variables that affect audit quality such as non-audit services. Findings reveal that there is a negative relationship between auditor tenure and audit quality though the variable was not significant. The recommendation is that there is the need for the financial reporting council and other regulatory bodies in line with best practices to look critically into the issue of auditor tenure and its impact on audit quality in Nigeria.

Suggested Citation

  • Segun Idowu Adeniyi & Ebipanipre Gabriel Mieseigha, 2013. "Audit Tenure: An Assessment of its Effects on Audit Quality 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. 3(3), pages 275-283, July.
  • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:3:p:275-283
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    References listed on IDEAS

    as
    1. Arrunada, Benito & Paz-Ares, Candido, 1997. "Mandatory rotation of company auditors: A critical examination," International Review of Law and Economics, Elsevier, vol. 17(1), pages 31-61, March.
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    Cited by:

    1. Seyed Mahmoud Hosseinniakani & Helena Inacio & Rui Mota, 2014. "A Review on Audit Quality Factors," 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. 4(2), pages 243-254, April.

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