Auditors Tenure And Independence

AUDITORS TENURE AND INDEPENDENCEABSTRACTThe objective of this study is to investigate the impact of audit tenure on audit quality in Nigeria. The study adopted the three widely used binary regression models. The difference in this model is based on the type of probability distribution they assume.Logistic binary regression follows a cumulative logistic probability distribution, binary probit assume cumulative normal distribution while Gompit binary regression follows a generalized extreme value distribution. Audit tenure and firm size had a significant negative impact on audit quality, while a…