The Influence Of Auditor’s Type On The Quality Of Financial Reports Of Manufacturing Firms In Nigeria

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The Influence Of Auditor’s Type On The Quality Of Financial Reports Of Manufacturing Firms In Nigeria

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PROJECT TOPIC AND MATERIAL ON THE INFLUENCE OF AUDITOR’S TYPE ON THE QUALITY OF FINANCIAL REPORTS OF MANUFACTURING FIRMS IN NIGERIA

The Project File Details

  • Name: The Influence Of Auditor’s Type On The Quality Of Financial Reports Of Manufacturing Firms In Nigeria
  • Type: PDF and MS Word (DOC)
  • Size: [70 KB]
  • Length: [56] Pages

 

 

ABSTRACT

The research study is to examine the relationship between auditor’s type on the quality of financial reports of manufacturing firms in Nigeria. The study adopted ex-post factor (non-experimental) research design to determine the impact of auditor’s type on the quality of financial reports of manufacturing firms in the south-south region Nigeria. The multiple regression analysis is adopted for the study, and the student-t-test was used to test the hypotheses and the reliability of the data, The t-test at df -4 and 0=0.05% significant level, shows that t=1.00, ttabltd, = 0.313 and tcalctd = 16.00 identifying the relationship between the variables. Conclusively; the study reveals that auditor’s type has a significant impact on the quality of financial reporting of quoted manufacturing firms in Nigeria. Therefore it is recommended that; the management and the regulatory agencies should emphasize on the audit independence in all aspect of the auditors activities. Because the lack of auditor’s independence could destroy the quality of financial reporting. Therefore, auditors should be monitored and there should be adequate regulatory provision to encourage the independence of the audit firms.

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