The Effect of Corporate Governance Attributes On Audit Quality in Nigeria 
Umar Aliyu Mustapha1, Norfadzilah Nik Mohd Rashid2, Saheed Ademola Lateef3, Abdullahi Bala Ado4
1Umar Aliyu Mustapha, Faculty of Business and Management Sciences, University Sultan Zainal Abidin (UniSZA),Terengganu, Malaysia.
2Norfadzilah Nik Mohd Rashid, Faculty of Business and Management Sciences, University Sultan Zainal Abidin (UniSZA),Terengganu, Malaysia.
3Saheed Ademola Lateef, Faculty of Business and Management Sciences, University Sultan Zainal Abidin (UniSZA),Terengganu, Malaysia.
4Abdullahi Bala Ado, Faculty of Business and Management Sciences, University Sultan Zainal Abidin (UniSZA),Terengganu, Malaysia.
Manuscript received on November 12, 2019. | Revised Manuscript received on November 25, 2019. | Manuscript published on 30 November, 2019. | PP: 4882-4886 | Volume-8 Issue-4, November 2019. | Retrieval Number: D8313118419/2019©BEIESP | DOI: 10.35940/ijrte.D8313.118419
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: An excellent relationship between corporate governance attributes and audit quality is another monitoring mechanism that enhances the reliability of financial information. Though, one of the strategies of achieving the qualitative audit is that auditors must be independent of mind and appearance. As such, an active board and audit committee may support in monitoring the reliability of an entity’s audit quality. The objective of this study is to investigate the effect of corporate governance attributes on audit quality for the Nigerian listed companies. The population of the study includes all the companies in the eleven sectors of the economy, excluding the financial sector from 2012-2017. The study used only sixty-three companies as a sample after filtration and screening. The data was obtained from the annual reports and accounts of the selected companies. Multiple regression was carried out in testing the relationships between the dependent and independent variables. The result of the regression highlighted an insignificant negative relationship for board independence and positive significant and negative significant for meetings and gender of the audit committee, respectively. Agency is the main theory employed, which is supported by earnings management theory. Thus, the findings support and contradict the theories. For the implication, this study provides clarification on the contributions of the board independence and audit committee meetings and gender towards the audit quality of the Nigerian listed companies, and this will help the users of the financial information and relevant scholars in literature development.
Keywords: Corporate Governance; Audit Quality; Nigerian Listed Companies.
Scope of the Article: E-Governance.