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Multiple Regression Analysis of Company and Audit Firm Characteristics to Predict Audit Fees in Nigeria.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Multiple Regression Analysis of Company and Audit Firm Characteristics to Predict Audit Fees in Nigeria./
作者:	Akpom, Uchenna.
面頁冊數:	1 online resource (164 pages)
附註:	Source: Dissertation Abstracts International, Volume: 78-03(E), Section: A.
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9781369114850

Multiple Regression Analysis of Company and Audit Firm Characteristics to Predict Audit Fees in Nigeria.
Akpom, Uchenna.

Multiple Regression Analysis of Company and Audit Firm Characteristics to Predict Audit Fees in Nigeria. - 1 online resource (164 pages)

Source: Dissertation Abstracts International, Volume: 78-03(E), Section: A.

Thesis (Ph.D.)--Northcentral University, 2016.

Includes bibliographical references

An understanding of the variables that impact audit fees is important because the level of audit fees may pose a threat to compliance with ethical behavior. The purpose of this quantitative, correlational study was to identify the predictive effects of company characteristics, audit firm characteristics, and auditor/auditee interaction variable on audit fees in Nigeria. Multiple regression analysis using secondary data collected from public company records at the Nigerian Stock Exchange, and the company websites were used for this study. The sample included 141 companies listed on the Nigerian Stock Exchange. The regression equation was significant (F1,9 = 40.05, p<.01), with an R2 of .78 indicating that 78 percent of the variation in audit fees paid by firms registered on the Nigerian Stock Exchange are explained by the regression model. Company size (beta = .11, p<.01), company profitability (beta = .45, p<.05), company riskiness (beta = .18, p<.05), complexity of the company (beta = .03, p<.01), company foreign activities (beta = .07, p<.05), and the size of the audit firm (beta = .17, p<.01) were significant determinant predictors of audit fees in Nigeria. Recommendations from this study included that (1) audit firms, the board of directors, and audit committees should incorporate the predictors of audit fees when negotiating audit fees, (2) regulating agencies should be more proactive in enforcing their rules and regulations for listed companies, (3) additional studies should be conducted including other variables to better understand the theory behind audit fees in Nigeria, (4) improved databases should be developed for the study of audit fees in Nigeria and (5) additional longitudinal studies should be undertaken to determine the effects of changes in the predictors of audit fees over time in Nigeria.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9781369114850Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Multiple Regression Analysis of Company and Audit Firm Characteristics to Predict Audit Fees in Nigeria.
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500 $a Source: Dissertation Abstracts International, Volume: 78-03(E), Section: A.
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502 $a Thesis (Ph.D.)--Northcentral University, 2016.
504 $a Includes bibliographical references
520 $a An understanding of the variables that impact audit fees is important because the level of audit fees may pose a threat to compliance with ethical behavior. The purpose of this quantitative, correlational study was to identify the predictive effects of company characteristics, audit firm characteristics, and auditor/auditee interaction variable on audit fees in Nigeria. Multiple regression analysis using secondary data collected from public company records at the Nigerian Stock Exchange, and the company websites were used for this study. The sample included 141 companies listed on the Nigerian Stock Exchange. The regression equation was significant (F1,9 = 40.05, p<.01), with an R2 of .78 indicating that 78 percent of the variation in audit fees paid by firms registered on the Nigerian Stock Exchange are explained by the regression model. Company size (beta = .11, p<.01), company profitability (beta = .45, p<.05), company riskiness (beta = .18, p<.05), complexity of the company (beta = .03, p<.01), company foreign activities (beta = .07, p<.05), and the size of the audit firm (beta = .17, p<.01) were significant determinant predictors of audit fees in Nigeria. Recommendations from this study included that (1) audit firms, the board of directors, and audit committees should incorporate the predictors of audit fees when negotiating audit fees, (2) regulating agencies should be more proactive in enforcing their rules and regulations for listed companies, (3) additional studies should be conducted including other variables to better understand the theory behind audit fees in Nigeria, (4) improved databases should be developed for the study of audit fees in Nigeria and (5) additional longitudinal studies should be undertaken to determine the effects of changes in the predictors of audit fees over time in Nigeria.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
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710 2 $a Northcentral University. $b School of Business and Technology Management. $3 1180957
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