Board attributes and external audit firm choice of Nigerian Non-financial Firms
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[1] Crescent University
Crescent University
Nigeria
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- Localización: Estudios de economía aplicada, ISSN 1133-3197, ISSN-e 1697-5731, Vol. 39, Nº 2, 2021 (Ejemplar dedicado a: Globalization of trade and its impact on economy)
- Idioma: inglés
- Texto completo no disponible (Saber más ...)
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Resumen
The paper examined the influence of boards attributes and audit firm choice of Nigerian listed non-financial firms. In an attempt to achieve the objective of this study, data of 21 sampled manufacturing companies were obtained from 2012 to 2017 using purposive sampling technique. Data for the sampled companies were analysed using logit regression analysis. The result of the study provides evidence for significant influence of board independence, gender diversity and board meetings on audit firm choice while it board size was found to exert positive but no significant effect on audit firm choice. Arising from this, the study recommends that the non-executive directors should be dominated by directors with adequate level of financial directors that will propel them towards appreciating audit quality while choosing audit firm so as to improve quality of audit work. Also, firm should also seek to know whether audit quality of big 4 audit firms always supersedes that of their non-big 4 counterparts.
