Implications of Audit Quality on Agency Conflicts: Evidence from Nigeri
Johnson Kolawole Olowookere,
Quadri Adebayo Lawal,
Akeem Adetunji Siyanbola
Abstract:This study examined the link between audit quality and agency costs in Nigeria corporate environment. Specifically, the study examined the way audit quality represented by audit firm size affect agency conflicts represented by asset utilization rate, and whether timeliness of the audit report alters the nexus between audit quality and agency conflicts in Nigeria. The data were collected from seventy-three (73) listed non-financial firms who consistently published their annual reports between 2010 and 2019 out … Show more
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