Audit Tenure And Audit Fees Behaviour In Nigeria: A Case Study Of Nigeria Banking Sector

ABSTRACTAudit tenure and audit fee are critical variables that have been placed on the pedestal of auditing and accounting researches. The potential of these variables in influencing the independence of the auditor and consequently the financial reporting process, justifies the enormity in the level of interest that both variables have stimulated across an eclectic range of researchers, policy makers, academics and management practitioners/Auditors have a statutory duty to report on the truth and fairness of the stewardship report prepared by the management to the owners of the business. Furth…