Effect of Audit Quality Characteristics on the Value Relevance of Financial Statement of Listed Banks in Nigeria:- Ichie Samuel O
ABSTRACT
This study
examines the effect of audit quality characteristics on the value relevance of
financial statement of listed banks in Nigeria (2013-2018). The study used ex
post facto research design and the secondary data gathered were analyzed using
regression analysis. The results show that: Audit independence has a
significant effect on the earnings per share of listed banks in Nigeria while
Audit expertise and Audit size has no significant effect on the earnings per
share oflisted banks in Nigeria. In line with the result it is therefore
recommended that listed banks in Nigeria should maintain a policy of enhancing
a more independent Audit committee with the required expertise and size as this
can greatly affect the value relevance ofthe listed banks.
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ICHIE, O (2024). Effect of Audit Quality Characteristics on the Value Relevance of Financial Statement of Listed Banks in Nigeria:- Ichie Samuel O. Repository.mouau.edu.ng: Retrieved Nov 27, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-audit-quality-characteristics-on-the-value-relevance-of-financial-statement-of-listed-banks-in-nigeria-ichie-samuel-o-7-2
OKECHUKWU, ICHIE. "Effect of Audit Quality Characteristics on the Value Relevance of Financial Statement of Listed Banks in Nigeria:- Ichie Samuel O" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 26 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-audit-quality-characteristics-on-the-value-relevance-of-financial-statement-of-listed-banks-in-nigeria-ichie-samuel-o-7-2. Accessed 27 Nov. 2024.
OKECHUKWU, ICHIE. "Effect of Audit Quality Characteristics on the Value Relevance of Financial Statement of Listed Banks in Nigeria:- Ichie Samuel O". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 26 Jul. 2024. Web. 27 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-audit-quality-characteristics-on-the-value-relevance-of-financial-statement-of-listed-banks-in-nigeria-ichie-samuel-o-7-2 >.
OKECHUKWU, ICHIE. "Effect of Audit Quality Characteristics on the Value Relevance of Financial Statement of Listed Banks in Nigeria:- Ichie Samuel O" Repository.mouau.edu.ng (2024). Accessed 27 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-audit-quality-characteristics-on-the-value-relevance-of-financial-statement-of-listed-banks-in-nigeria-ichie-samuel-o-7-2