Keyword : Audit quality, Audit fee, Audit tenure, Earnings management
Author(s) : Ada ONU And Stella Nonyelum ODUNKO
Abstract :
This study examines the effect of audit quality on earnings management of the Deposit Money Banks in Nigeria. The correlation research design was employed and Ordinary Least Square (OLS) technique was used in the analysis of the secondary data collected from a sample of 14 banks for a period of seven years (2013-2019). The study found that total audit fees have a significant positive effect on earnings management l. It is also found that auditor tenure has a significant positive effect on earnings management. The study concludes that total audit fees and lengthy auditor tenure are a mechanism through which management influences auditors to compromise their independence in the deposit money banks of Nigeria, and therefore allow unethical practices such as earnings management. The study recommends that the regulatory agencies should increase surveillance on audit practices particularly statutory audit about audit fees. Also, the present audit firm tenure policy of the CBN (a bank external auditor should maintain the tenure with a given bank of the maximum period of ten years) should not be increased beyond ten years.
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