IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-05464677.html

Audit Quality and Firm Value: Evidence from Selected Money Deposit Banks in Abia State, Nigeria

Author

Listed:
  • Iheanyichukwu Emmanuel Nkwa

    (Department of Business Administration, Faculty of Management Science, Federal University Otuoke Bayelsa, Nigeria.)

  • Taofiq Olasunkanmi Yusuff

    (Department of Marketing, Faculty of Business and Management Studies, Yaba College of Technology, Lagos, Nigeria.)

  • Jide Sunday Oyewole

    (Department of Accounting, Faculty of Education, Ekiti State University, Nigeria.)

  • Adetipe Toluwalope Adeleke

    (Department of Accounting, Faculty of Management Sciences, Redeemer's University, Nigeria.)

  • Oluwatosin Emmanuel Oladetan

    (Department of Management, Universidad Católica San Antonio de Murcia (UCAM), Spain.)

  • John Ogwo Madukwe

    (Department of Accounting, Faculty of Management Sciences. Michael Okpara University of Agriculture Umudike, Nigeria.)

Abstract

This paper will explore the audit quality and firm value association of some money deposit banks in Abia State, Nigeria. The survey research design was applied, and the sample size of 120 management staff in six banks was used to gather data in the form of structured questionnaires. Firm value was modeled as market capitalization, which was gathered as a result of bank annual reports, but the audit quality dimensions were implemented through the perceptual survey items. The three indicators were audit independence, audit competence, and audit fee that measured audit quality and market capitalization that measured firm value. The results of the multiple regression analysis showed that the audit independence (b = 0.353, p 0.05) did not show a significant relationship. The combined dimensions of audit quality accounted for 31% of the variance in firm value (Adjusted R2 = 0.306, F = 18.475, p

Suggested Citation

  • Iheanyichukwu Emmanuel Nkwa & Taofiq Olasunkanmi Yusuff & Jide Sunday Oyewole & Adetipe Toluwalope Adeleke & Oluwatosin Emmanuel Oladetan & John Ogwo Madukwe, 2026. "Audit Quality and Firm Value: Evidence from Selected Money Deposit Banks in Abia State, Nigeria," Post-Print hal-05464677, HAL.
    • Handle: RePEc:hal:journl:hal-05464677
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-05464677. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.