Determinants Of Auditors Reputation In Nigeria

Corporate reputation affects the way in which various stakeholders behave towards an organization, influencing, for example employee retention, customer satisfaction and customer loyalty. Not surprisingly, CEOs see corporate reputation as a valuable intangible asset (Institute of Directors 1999). A favourable reputation encourages shareholders to invest in a company; it attracts good staff, retains customers (Markham 1972) and correlates with superior overall returns (Robert and Dowling 1997; Vergin and Qoronfleh 1998). However, many of these claims have been challenged as being anecdotal or b…