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Call for Paper - December 2018 Edition
IJME solicits original research papers for the December 2018 Edition of IJME. The date of manuscript submission is Open
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Audit Quality, Abnormal Audit Fee and Auditor Attributes

Ogujiofor Magnus Nkemjika, Anichebe Alphonsus Sunday, Ozuomba Chidinma Nwamaka

Abstract


The study aimed at finding the relationship between audit quality, abnormal audit fee and auditor attributes. The study employed ordinary least square regression technique to analyze the relationship between the dependent and independent variable. Samples of fourteen banks were selected using judgmental sampling technique. The results reveal the existence of positive relationship between abnormal audit fee and audit quality at 5%. Second, the influence of auditor independence on quality appears to also be positive and significant at 5%. Third, the effect of Auditor tenure on audit quality appears to be positive and insignificant at 5%. The study recommended that apex bank should ensure that all factors that hamper auditor independence should be removed unduly long auditor tenure should be discouraged to avoid over familiarity of auditor with the client.


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IJME introduces peer-review from its first Edition onwards. The researchers submitting their papers for publication should review atleast one technical paper from their domain. The manuscript also undergoes mandatory procedural review with IJMES review and scholar panel.