Auditor Tenure And Auditor Independence In Nigeria

ABSTRACT This study is motivated by the desire to examine the auditor tenure and auditor independence in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is positive relationship between audit fee, audit committee and auditor independence. Using the Ordinary Least Square (OLS) regression technique with the aid of a computer software, the empirical findings revealed among other things that, audit fee and audit committee were found to be positively related and statistically significant to auditor independence. We therefore recommend…