Internal Auditing And Determinants Of External Audit Fee

ABSTRACTThis study examined the relationship between internal auditing and external audit fees in Nigeria. This study made use of secondary data obtained from annual reports of publicly quoted companies in the Nigeria stock exchange. The regression method (OLS) and the correlation techniques were used to test the research hypothesis.This study revealed a positive relationship between client size and audit fee. The study also revealed a positive relationship between client risk, profitability, complexity and audit fee. Debt ratio was also found to have a negative relationship with audit fee. Th…