AUDITORS’ REPUTATION AND AUDIT PRICING IN NIGERIA
Abstract
The study investigates auditors’ reputation and audit pricing in Nigeria. The study adopts the use of survey research design to investigate how auditors’ reputation impacts audit pricing in Nigeria. Primary data was the method of data collection. The analysis of data collected was conducted using ANOVA with the aid of Statistical Package for Social Sciences (SPSS). The findings revealed that there is a significant relationship between auditor’s reputation and audit pricing in Nigeria, such that the t- calculated value of 1.427 > 0.290 was found to be significant. The correlation statistics (r) of 0. 992 > 0. 805 table value at 5% level of significant, and the p-value 0.004 <0.05 threshold standard also supported the relationship between auditor reputation and audit pricing. Additionally, the derived value of F-statistics of 118.088 was found to have greater influence of auditor’s reputation on audit pricing, as the 0.008 <0.05 equally justifies that auditor’s reputation in the Nigerian auditing firms is a strong determinant for auditing pricing for firms seeking external aid for credible financial records. The study recommended that audit pricing should be charged base on criteria such as company’s size, position and standards and not solely on auditor’s track records using regulatory bodies such as the Institute of Chartered accountants of Nigeria (ICAN) and the Financial Reporting Council of Nigeria (FRCN). This if strictly followed, will pave ways for small firms and the less reputable ones to achieve full maturity.
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Published in UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT
ISSN: 1596-9911
This article appears in our peer-reviewed academic journal
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