Auditor Independence And Audit Quality In Ngieria

ABSTRACTThis study is motivated by a desire to examine the relationship between auditor independence and audit quality. A sample of five banks listed in the Nigeria Stock Exchange was selected as the sample size covering the period of 2004 – 2009 financial years. In light of the empirical review and other discussions, a number of questions arose as to how related are auditor independence, size of firm, nature of firm, board size and audit committee to audit quality in Nigeria. This then lead to the formulation of model were auditor independence, size of firm, nature of firm, board size and aud…