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Auditors Independence, Auditors’ Tenure and Audit Firm Size In Nigeria

Authors
Publisher
The International Institute for Science, Technology and Education (IISTE)
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Disciplines
  • Design

Abstract

This paper has been carried out to empirically examine the relationship between auditor’s tenure, audit firm size and auditor’s independence. A cross-sectional survey research design was used for the purpose of this paper with a sample size of fifty (50) audit firms in Edo and Lagos States in Nigeria. The statistical technique used for this paper was the binary logistic regression. From our findings, auditor’s tenure (TEN) does not compromise the independence of the auditors and audit firm size (AUD) does not also compromise the independence of the auditor. It was therefore recommended that to ensure that the independence of an auditor is not compromised, the length of audit tenure should not exceed 5years . Keywords: Audit tenure, audit firm size and auditor’s independence.

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