The relationship between audit committee and audit quality: Evidence from Nigeria

The purpose of this research is to examine the relationship between non-executive directors, financial expertise of non-executive director, represent the audit committee and audit quality represent the (Big Four and non Big Four). The sample of the study is non-financial sectors in Nigerian Stock...

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Main Author:	Bashir, Olagunju Olasunkanmi
Format:	Thesis
Language:	eng eng
Published:	2016
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/6265/1/s818488_01.pdf https://etd.uum.edu.my/6265/2/s818488_02.pdf
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id	my-uum-etd.6265
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Shafie, Rohami
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Bashir, Olagunju Olasunkanmi The relationship between audit committee and audit quality: Evidence from Nigeria
description	The purpose of this research is to examine the relationship between non-executive directors, financial expertise of non-executive director, represent the audit committee and audit quality represent the (Big Four and non Big Four). The sample of the study is non-financial sectors in Nigerian Stock Exchange. Hence, the archival data from the annual reports were used. The model by Lawrence, Minutti -Meza, Zhang (2011) was modified to measure the audit quality as proxy for Big Four and non-Big Four. The result indicates that there was negative relationship between non-executive directors audit committee member and audit quality. This implies that larger number of non-executive directors audit committee member do not have any improvements over the audit quality. Second finding shows that there was a positive insignificant relationship exist between the financial expertise of non-executive directors audit committee and audit quality. This denotes that, having financial expertise of non-executive directors in audit committee does not improve or add to higher audit quality. This findings provide evidence on the effect of audit committee on the level of audit quality (Big Four versus Non Big Four).
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Bashir, Olagunju Olasunkanmi
author_facet	Bashir, Olagunju Olasunkanmi
author_sort	Bashir, Olagunju Olasunkanmi
title	The relationship between audit committee and audit quality: Evidence from Nigeria
title_short	The relationship between audit committee and audit quality: Evidence from Nigeria
title_full	The relationship between audit committee and audit quality: Evidence from Nigeria
title_fullStr	The relationship between audit committee and audit quality: Evidence from Nigeria
title_full_unstemmed	The relationship between audit committee and audit quality: Evidence from Nigeria
title_sort	relationship between audit committee and audit quality: evidence from nigeria
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2016
url	https://etd.uum.edu.my/6265/1/s818488_01.pdf https://etd.uum.edu.my/6265/2/s818488_02.pdf
_version_	1747828048150921216
spelling	my-uum-etd.62652021-04-05T02:06:17Z The relationship between audit committee and audit quality: Evidence from Nigeria 2016 Bashir, Olagunju Olasunkanmi Shafie, Rohami Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5667 Professional Ethics. Auditors. The purpose of this research is to examine the relationship between non-executive directors, financial expertise of non-executive director, represent the audit committee and audit quality represent the (Big Four and non Big Four). The sample of the study is non-financial sectors in Nigerian Stock Exchange. Hence, the archival data from the annual reports were used. The model by Lawrence, Minutti -Meza, Zhang (2011) was modified to measure the audit quality as proxy for Big Four and non-Big Four. The result indicates that there was negative relationship between non-executive directors audit committee member and audit quality. This implies that larger number of non-executive directors audit committee member do not have any improvements over the audit quality. Second finding shows that there was a positive insignificant relationship exist between the financial expertise of non-executive directors audit committee and audit quality. This denotes that, having financial expertise of non-executive directors in audit committee does not improve or add to higher audit quality. This findings provide evidence on the effect of audit committee on the level of audit quality (Big Four versus Non Big Four). 2016 Thesis https://etd.uum.edu.my/6265/ https://etd.uum.edu.my/6265/1/s818488_01.pdf text eng public https://etd.uum.edu.my/6265/2/s818488_02.pdf text eng public masters masters Universiti Utara Malaysia Aanu, O. S., Odianonsen, I. F., & Foyeke, O. I. (2014). Effectiveness of Audit Committee and Firm Financial Performance in Nigeria: An Empirical Analysis. Journal of Accounting and Auditing, 2014, 1. Abbott, L. 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